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Three years only was the finding, unless I've misread the report?
No idea whether pre-2016 was reviewed? (or whether it might be now Sarries have asked for the decision to be reviewed)
Prem Rugby statement:
https://www.premiershiprugby.com/news/premiership-rugby-statement-decision-on-salary-cap-charges
3 years? They've been breeching the cap for way longer than that, I thought.