Manchester City have initiated new legal action against the Premier League, as the champions challenge rules on associated party transactions (APT) for a second time.

The news comes as the two parties remain in dispute over an initial challenge to rules that control how much money can be generated through sponsorship from companies with connections to a club’s ownership.

Related: Nico González cannot replace Rodri but will help Manchester City fill the void | Will Unwin

City are also awaiting a verdict, expected in the spring, in relation to 130 charges brought against them for alleged breaches of Premier League rules. They have denied wrongdoing.

City have written to the league asking for arbitration over a new system of APT rules agreed by clubs before Christmas. The changes had been made in response to previous arbitration brought by City, which found aspects of the APT rules to be unlawful.

In a letter sent to clubs on Thursday the league’s chief executive, Richard Masters, confirmed the arbitration request. “On 20 January, 2025, Manchester City FC began a further arbitration to challenge the APT rules,” he wrote. “As you will see, the new challenge relates to the amendments to the APT rules that clubs approved at the 22 November 2024 shareholders’ meeting. Manchester City FC seeks a declaration that the amendments approved by clubs in November (and therefore the current APT rules in force) are unlawful and void.

“The Premier League remains strongly of the view that the amendments passed in November were lawful and the APT rules comply with all competition law requirements. We consider that the new arbitration must be resolved as soon as possible and, to that end, have agreed that the same tribunal should be appointed to hear the new case. The parties are currently corresponding in relation to further directions.

“The APT rules remain in full force and effect and clubs remain required to comply with all aspects of the system.”

City, Aston Villa, Newcastle and Nottingham Forest voted against the new rules in November and Chelsea abstained. City had written to clubs before the vote arguing that the process was too hasty and Villa warned in a letter of more legal action from City.

“It is now abundantly clear that any vote (if passed) will result in immediate further litigation by Manchester City FC and an associated defence by the EPL (English Premier League), incurring material further costs and unnecessary distraction and devotion of time to this issue,” the Villa letter said.

City and the Premier League have been approached for comment.

Meanwhile, Pep Guardiola denied City invested £172m on four players in the winter window to mitigate against a potential transfer embargo if found guilty of the charges levelled against them by the league.

City historically sign very few players in the winter window but recruited Nico González, Omar Marmoush, Abdukodir Khusanov and Vitor Reis. Guardiola was asked whether this was because of potential punishments.

He said: “I do not agree but my words will not convince people that our attributes are just being in a wealthy position. In the last five years, we are the last team in the top six for net spend.

“Even after what we have spent in this transfer window, we are away from Chelsea, [Manchester] United, Arsenal, Tottenham. Even from Liverpool. The only reason why is because we sold a lot in the last seasons but even with that I know this club, it is always ‘just about the money’.

“In one month I think there will be a verdict and a sentence and after we will see my opinion of what happened so far. Still, at the end, every club can do whatever they want. Because in the last 10 years we are third [for net spend], but in the last five even with what we won we are behind the top six teams, so I’m sorry for the comments and that is why I don’t agree.”

González, a midfielder, was bought because of the serious knee injury sustained by Rodri that is thought to be season-ending. Yet City have selected Rodri in their Champions League squad for the rest of the campaign. Guardiola was asked what chance the 28-year-old has of playing this term.

“The rule is we can just add three players,” he said. “Vitor we cannot do it as he was the youngest [inexperienced] one. I would have loved to add all four to the Champions League [squad]. I would love to arrive in the latter stages of the Champions League and Rodri could help us but in my mind Rodri is for next season. Maybe he comes back earlier – that would be good for us.”