LANCASHIRE’S unbeaten start to their LV= County Championship campaign is under threat after Gloucestershire closed day three of their clash at Emirates Old Trafford with a lead of 230 and seven second-innings wickets remaining.

The Red Rose side, with one win and two draws to their name, conceded a first-innings lead of 24 at lunch when they were bowled out for 364 in reply to 388, with Paul Horton finishing on 168 off 298 balls.

Peter Siddle then struck twice as Gloucester slipped to 30-2 inside 11 overs, but there was little success from then on.

Peter Handscomb shared in healthy third and fourth-wicket partnerships with Will Tavare and Hamish Marshall either side of tea.

The Bristol-based county start tomorrow on 206-3 with Handscomb unbeaten on 74 and Marshall 71.

After Siddle uprooted Chris Dent’s off-stump as the left-hander offered no shot and trapped Gareth Roderick lbw with a delivery that nipped back, Nathan Buck took his first Lancashire wicket by forcing Tavare to play on.

Tavare shared 46 for the third wicket with Handscomb, who more than doubled that with Marshall, the ex-New Zealand batsman. They will resume their 130-run stand tomorrow morning.

Handscomb reached his fifty off 99 balls inside the last hour of play before Marshall, who hit 58 in the first innings, followed suit off 83 balls.

Lancashire must also keep an eye on their slow over-rate if they are to avoid a points deduction. They are currently two behind the rate, which would equate to a two-point penalty.

The Red Rose county’s first innings was going nicely before lunch thanks to Horton and Siddle, who advanced their seventh-wicket partnership from nine overnight to 82 inside 28 overs.

They took the hosts to within 41 of Gloucester’s total, but Siddle was the first of four wickets to fall for 17 to end the innings.

The Australian was trapped lbw by Liam Norwell for 40 to leave Lancashire on 347-7 in the 104th over before the same bowler had Horton caught behind in his next over, five runs short of his best score in county cricket.

Lancashire’s chances of a first-innings lead were ended when Craig Miles had Buck caught at second slip and left-arm spinner Tom Smith had Kyle Jarvis caught in the covers.