* Prime Minister Boris Johnson announced a return to a three tier system from December 2 as England emerges from its latest coronavirus lockdown
* Mayor of Greater Manchester Andy Burnham expects the city to be in Tier 3
* If that proves true on Thursday, sport events would remain without spectators
* Manchester United's Champions League meeting with PSG would be affected
Mayor of Greater Manchester expects Manchester United's Champions League meeting with Paris Saint-Germain to remain behind closed doors with the city braced to return to Tier 3 coronavirus restrictions.
England is continuing to observe a national lockdown as part of the fight against the Covid-19 pandemic but when that ends on December 2, regions will be categorised into one of three tiers where varied measures will be in place - with Tier 3 being the most severe.
While confirmation will come on Thursday from the Commons, Burnham spoke on Wednesday of his expectation that G
Paris Saint-Germain's visit to Manchester United is set to remain behind closed doors. Mayor of Greater Manchester Andy Burnham believes the region will return to Tier 3 restrictions - the toughest of the three tiers - when the national lockdown ends on December 2
The number of Covid-19 cases and the seven-day average in Manchester is shown in a graph
Covid 19 death figures in Manchester peaked in April, but there has also been a recent spike
To make the decision, government officials will look at coronavirus cases across all age groups, but specifically among the over-60s who are considered most at risk, along with whether infection rates are rising and the prevalence of the disease per 100,000 of the population.
Tier 3's stricter measures includes a ban on spectators being back in stadiums to watch live sport which would see PSG's trip to Old Trafford forced behind closed doors.
It is the tier referred to as 'very high alert' for Covid-19 and as well as no spectators at live sport events, rules in place will force hospitality venues to close, aside from delivery and takeaway service. Hotels and other accommodation providers will also be required to close, except in the case of work purpose.
Outdoor sports, such as tennis and golf, will be allowed to continue across all three tiers, as will grassroots team sports.
The seven day rate of positive Covid-19 cases per 100,000 population is shown in this slide, which was part of Mr Burnham's online press conference on Wednesday morning
Burnham feels it is 'more likely than not' that Greater Manchester's 2.8 million population will transition from the national lockdown to the toughest Tier 3 measures.
News from the Prime Minister that thousands of fans would be able to return to stadiums would end a nine-month period behind closed doors - but a move to Tier 3 would force United to continue operating without any fans.
New analysis showed that United are on course to record losses of almost £200million this season as their finances are devastated by Covid-19.
Projections based on the Old Trafford club's latest set of financial figures this week, which included a 19.5 per cent year-on-year reduction in revenues, painted a bleak picture.
And the pandemic, which has seen matches in England played behind closed doors for months, could put a £1billion dent in overall Premier League club finances this season.
Matchday revenue had fallen to £1.7m as a result of matches taking place behind closed doors
The analysis by Vysyble predicts United will see a club record economic loss of £191.5m as a direct result of the Covid crisis even if crowds return before the end of the current campaign.
The club's estimated annual revenue for the 2020-21 season is £473.4m, the lowest figure since 2015.
Figures released by United showed the cessation of football during the Spring lockdown resulted in a quarterly economic loss of £49.08m between April and June, as opposed to £34.8m for the whole of 2018-19.
A further loss of £49.49m was recorded between July and September this year with fans kept away from Old Trafford, wiping out matchday income.
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