We all know that Barrow will take the place of Bury and that they'll be no promotions or relegations. The EFL and National League are two seperate league systems so I'd imagine the EFL are quite within their rights to not relegate anyone.
I can see Macclesfield going bust though and that will see Harrogate go up. Or even see L2 run two clubs short next season. Especially as the season will not start until later in the year, no chance it'll start in August.