Etihad Airways criticised the Premier League's handling of an independent commission's findings against Manchester City. (AFP pic)

MANCHESTER:- Abu Dhabi-based airline Etihad Airways said on Wednesday it was seeking legal advice on its options after criticising the Premier League’s handling of an independent commission's findings against Manchester City.

The Premier League said on Tuesday that City had used "sham" commercial contracts as part of schemes to inflate revenue and understate costs by more than £900 million ($1.2 billion) over nearly a decade.

Etihad, City's principal sponsor since 2009, said it "categorically rejects any finding, conclusion or implication" that it was involved in improper commercial arrangements.