No. It's the revenue collected that's the issue. Say they have 18K supporters in the ground. 5K have got in the cheap seats @£15 a throw; 10K are in the 'average seats @ £25 a pop; 2K+ have paid for delux seats @£45, and the rest are in the executive boxes at a month's wages for you and me each...
They have to declare the amount of revenue received to the HM revenue and customs, not how many bodies came through the gates; a club could have had a 'special offer' and let in a couple of thousand school kids for free. The attendance at the ground is different from the revenue received.
Just seen on Sky Sports News that Glasgow Rangers have announced that their crowd against Cowdenbeath on Saturday of 28,000 was 'exaggerated'. After taking into account empty ST holders' seats, the attendance is now officially 19,000.
Setting a precedent?