If any team fails to fulfil its fixtures, then all the results are expunged from the record - in effect the league retrospecitvely becomes a 23 team league from the beginning of the season.
Not quite sure how that works with the ruling that all the final fixtures must be played at the same time though - it could potentially give an advantage if the team due to play them on the last day of the season was in the running for one of the promotion/playoff/relegation slots, but I can't see any way to avoid that