A leaked internal English Rugby Union (RFU) document, which questions the validity and credibility of the Six Nations Accord, is set to put Twickenham at loggerheads with the Celtic unions again on the eve of the championship. It has already prompted angry reactions, not least from the IRFU's Syd Millar, who is also a member of the International Board.

According to a report in yesterday's Sunday Telegraph, the RFU's new strategic plan proposes a revised financial dividend for the unions from the Six Nations, which is at odds with the accord. It would make the English union almost £4.4 million better off, while leaving the Irish, Scots and Welsh nearly £8 million poorer collectively.

The contentious Twickenham plan describes the accord as "a poorly drafted document", disputes the accord's sacrosanct status amongst the Celtic unions and is "not the document upon which we can reliably build and develop the Six Nations Championship".

Echoing the sentiments of the Scottish RFU's chief executive, Bill Watson, who maintained that the accord was binding until 2007, Millar said yesterday: "I'm amazed that England should resurrect the problems of the past. They obviously haven't learnt their lessons.

"The accord stands, as far as the rest of us are concerned," added Millar. "We are men of our word and we intend to keep our word, and therefore I don't think that there is anything further to discuss."

Under the present agreement, as outlined in the accord, 90 per cent of the revenue is divided equally, five per cent is apportioned according to position in the championship and five per cent according to the number of clubs in each individual union. The RFU wants to up the latter percentages to account for between 30 and 50 per cent of the total allocation.

These are largely similar to English arguments which led to their brief expulsion before the Championship in 1999, and will also re-open wounds dating back to their temporary expulsion prior to the Championship of 1996, after they had concealed details of their exclusive television deal with Sky.

This latest questioning of the Six Nations Accord is unlikely to lead to another such stand-off, but it will do little to remove suspicion regarding the RFU within the rest of the home unions. For example, Millar also claimed it was "disingenuous" of the RFU's chief executive, Francis Baron, to claim that the Italians and French were unhappy with present arrangements. "That is not true."

As for England's willingness to include Italy in a new arrangement, which can be interpreted as either a worthy effort to assist an underdeveloped rugby nation or an attempt to buy support, Millar countered pointedly: "Perhaps it would be worth asking Mr Barron how the RFU voted with regard to Italy's entry into the Six Nations, and to now explain their new position."

Biarritz wing Philippe Bernat-Salles is set to join the French squad as replacement for the injured Thomas Castaignede ahead of Les Bleus' match against the All Blacks next Saturday at Stade de France.

"If he does not get injured on Tuesday with the French Barbarians against New Zealand A, Philippe Bernat-Salles will join the squad," said French manager Jo Maso.

Castaignede is out after hobbling off with a ruptured Achilles tendon in the warm-up ahead of Saturday's defeat by Australia.

Prop Pieter De Villiers, who watched the Australian match from the bench, will remain in the squad.