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See the full story · 2 sourcesAston Villa latest: Could UEFA ruling impact move for Jackson?

Latest from Sky Sports News' Dharmesh Sheth:"Nicolas Jackson was on loan at Bayern Munich last season. They had the option to buy him, and they didn't take it. He is now back with Chelsea."Aston Villa are interested. We shouldn't be surprised with that. Unai Emery is the head coach and manager at Aston Villa and he was also the manager at Villarreal when Jackson was coming through. "Aston Villa and Chelsea face one problem with any potential deal for Jackson. It is to do with UEFA's 45 day transfer rule. "This rule was brought in to regulate how player swap deals were treated for accounting purposes. UEFA would deem it a swap deal if two clubs were engaging in back and forth transfers within the space of 45 days."When you sell a player to a club, the full amount of that transfer can go in the coffers, immediately. Whereas, if you buy a player, only what you pay in that first year and in instalments will go in as an outlay. You're effectively making more money to help with your financial accounting. "Aston Villa sold Morgan Rogers to Chelsea for £117m. He had his medical on July 21 or 22. By the time 45 days elapses, the transfer window will be closed. "If Aston Villa went to buy Jackson in this transfer window, UEFA will say that is a swap deal and the profit you've made from Rogers, you cannot post that as a big lump sum. That's where Aston Villa have to make a decision on if they can afford to do that."
