If by playing art this season normally they finished in the bottom three (not gooina happen on 53pts nar) they couldn't deduct it this season or the'd get relegated just the same but by 12 less points and itted ev no effect really so it will be put onto next season in Third Division starting on -12.
The 12 pt deduction, in effect, ez been applied this season cos Wigan on 53 pts nar, are not going to finish by playing games in the bottom three.
Tha can, in thi mind, tek 12 pts off the 53 leaving them bottom on 41 pts. They ev left it till end of season to allow time for the result of any appeal, which ez happened. If the appeal is unsuccessful the 12 pt penalty comes in at the end of the season. To save themselves on the pitch Wigan evvto finish fourth bottom after the 12 pts ev been deducted.
The short answer is to leave time for any appeal process.