Let's assume that:
a) this season is a write off with no promotion or relegation
b) the new season starts in August this year
I think that Bolton should start the season with the same point deduction. However, I'm less sure whether Macclesfield's deduction should apply.
I think they should, both as a deterrent and a punishment, but I could concede that as their misdemeanors occurred during the season which has been deemed null and void (assumption) their penalties also become void.