Rules on the points deduction for clubs in administration

I have heard two different rules for going into administration after a certain date in march;

1: You have 10 points deducted this season and another 10 deducted the following season.

2: You only have the 10 points deducted the following year.

Can someone confirm which of these is actually correct. I've tried looking (briefly on my phone) for the rules regarding points deduction for going into administration on net but didn't find anything except articles on previous clubs.