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The man arrested on Sunday in London and then released on police bail was 48 years of age. No other details have been released.
Two men aged 51 and 46 were arrested and released , again on police bail, following investigations into the same incidents in May of this year.
The current Rams board, who took over in April last year are not connected with the alleged financial irregularities.
A list of the Rams board of 2003 is available by clicking here.