Vladimar Romanov, Hearts' majority shareholder, and any others who may exert control over Scottish football clubs but who are not listed as directors, will be held accountable for their actions by the Scottish Football Association, whose members voted for tighter regulation yesterday.

Romanov has been an outspoken critic of referees and other aspects of the game in Scotland, to the irritation of some - not always for what he says but because he has so far eluded the rules which bind directors to a code of conduct.

Yesterday, the SFA held their annual general meeting and an extraordinary general meeting at Hampden Park and when the association's new handbook is published, it will contain provisions to plug the gap in the rules.

"I don't want to discuss any individuals because this is a general principle," Taylor said when asked if this change had been designed to reign in Romanov, whose son, Roman, is the Hearts chairman. "However, we have provisions to cover close relatives because there could be difficulties if people contest out jurisdiction - there is a loophole to be closed.

"There was an obvious weakness in our rules where individuals could evade our jurisdiction while others were caught. We're talking about people in a position of authority or trust within a club or any such person who is able to exercise control of a football body, whether or not that person has been notified as a director."

Another change to the rules - requested by Fifa - will prevent football clubs from belonging to two national associations. For the likes of Celtic and Rangers, who have explored the notion of joining the Barclays Premiership, such a move would require the blessing of the Football Association and the SFA, plus that of Fifa.

"There has been silence in the rules on that subject," Taylor said.

In the meantime, the SFA reported a record financial performance, with turnover, including income from subsidiary companies, up to £22 million. "There is an increase in profit and we made a donation of £1.4 million to the Scottish Football Partnership," Taylor said.

"We have embarked on a strategic plan and we are more than hopeful of getting back to qualifying for tournament finals.

"Euro 2008 will be difficult - but it's possible - but the World Cup finals of 2010 are realistic.

"Our current situation emphasises the importance of bidding for tournaments as we did for Euro 2008. Hopefully we have not abandoned the idea of hosting a tournament, because Uefa have changed their voting procedures after that debacle.

"I will always be of the view that Scotland should be on the major stage. Let's not lose that thought.

"Sectarianism, too, is in the strategy plan and we are committed to working with the Scottish Executive to produce an action plan before the end of the year."

Taken from telegraph.co.uk