City claimed that they were disappointed by the decision, but not surprised.
A club statement read: “The club has always anticipated the ultimate need to seek out an independent body and process to impartially consider the comprehensive body of irrefutable evidence in support of its position.
“Simply put, this is a case initiated by Uefa, prosecuted by Uefa and judged by Uefa.
“With this prejudicial process now over, the club will pursue an impartial judgment as quickly as possible and will therefore, in the first instance, commence proceedings with the Court of Arbitration for Sport at the earliest opportunity.”
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