The Scottish Football thread

[Lineker]

The Blue Knights have withdrawn their offer to buy Rangers after their latest offer to take control failed.

The consortium's Brian Kennedy valued their bid at £11m including £5.5m up front, conditional on a company voluntary arrangement being agreed.

Rangers' administrator Duff & Phelps described some of the Blue Knights' comments as "grossly misleading".

Duff & Phelps are in talks with two parties, one led by former Sheffield United chief executive Charles Green.

Kennedy and Paul Murray had hoped their group could effect a company voluntary arrangement and start again from a position of no debt, with former Rangers managers Graeme Souness and Walter Smith involved in the rebuilding process.

And, speaking at a joint-news conference with Murray, Kennedy said: "This is not about us owning Rangers Football Club. It's about Rangers Football Club surviving.

"I'd be delighted if Duff & Phelps are able to pull one out of the hat and come up with a fantastic bidder. I fear they may not be able to do that.

"We see the only way forward for the club is to effect a CVA. There is no time left to effect a successful CVA and to exit the club in a healthy capacity from that process.

"We told Duff & Phelps that on a number of occasions. The process has gone on far, far too long for various reasons.

"We told them last night [Thursday] they had until midday today to come back to us.

"They came back and wanted more time. They claim to have another interested party."

Duff & Phelps say owner Craig Whyte has agreed to transfer his 85% majority shareholding to two of the parties in the bidding process.

The Blue Knights' bid was previously conditional on acquiring Whyte's 85% shares and Kennedy spent three hours with the former chairman at his Granton-on-Spey Castle on Thursday.

"He wants Rangers to survive and agreed to give me his shares," Kennedy said.

Kennedy added his belief that the deliverability of the bid was more important than how much money was being offered.

David Whitehouse, of Duff & Phelps, responded: "The fundamental reason we could not proceed with the Blue Knights/Ticketus combination was that we were advised there was not agreement within the consortium in relation to the funding of their bid.

"Throughout the process Mr Kennedy told us repeatedly he would be the 'last man standing'.

"Of the £5.5 million cash on 'day one' figure Mr Kennedy quoted, £3.5 million of that would be provided by us in any case from the club's debtors.

"The bid structure also factors in performance in Europe, and reaching the later stages of the UEFA Champions League which cannot be achieved next season for example.

"We therefore find it extraordinary and very disappointing that Mr Kennedy in particular should assert that the amount being offered is irrelevant.

"Time and again he and others have been afforded the opportunity to become the best bid in play and it has not happened. We have a statutory duty to accept the best bid that is deliverable.

"The bid should also be commercially better than the liquidation of the business."

Green, a former chief executive at Bramall Lane, now appears to be in pole position to take control at Ibrox but it is not clear whether he wishes to attempt a CVA or transfer the club's assets to a new company.

Previous bidder Bill Ng, a Singapore businessman, resurrected his interest in Rangers following Bill Miller's decision to abandon his preferred bidder status.

The group in pole position to buy Rangers is fronted by former Sheffield United chief executive Charles Green.

His group joined the race to rescue the crisis-hit club last week when previous favourite Bill Miller withdrew his bid earlier this week.

Rangers' administrators Duff & Phelps said: "discussions with two bidding parties are at a very advanced stage".

And they added: "We hope to reach agreement with one at the earliest opportunity."

It is understood Green's consortium, who are in talks with administrators Duff & Phelps, has links with British football agents.

During Green's stint at Bramall Lane the Blades were listed on the stock exchange in 1997, but results on and off the field were disappointing.

He quit a year after the flotation and re-emerged in football shortly after as chairman of the football agency Proactive Sports. The Cheshire-based firm had a number of leading stars on its books, including Andrew Cole, Stan Collymore and Wayne Rooney.

But Green left Proactive in 2003 and has since held a number of directorships at medical science firms. He is currently a non-executive chairman of the Singapore-based Nova Resources Ltd.

There are currently three parties with bids on the table for Rangers, who have been in administration since February 14, and a decision on which bid will be accepted is expected before Sunday's final match of the season against St Johnstone.

An anonymous UK-based group are believed to be the other party having advanced talks while Singaporean businessman Bill Ng, who re-entered the after American Miller dropped out of the race, also has a live bid.

The Blue Knights constortium led by Brian Kennedy and Paul Murray have withdrawn their offer after their latest attempt to take control failed.

[Lineker]

Rangers have had their appeal against a £160,000 fine and a year-long transfer embargo rejected by a Scottish Football Association tribunal.

The SFA had charged the club with six breaches of its rules and banned owner Craig Whyte from Scottish football.

Rangers, who remain in administration, argued that they should not be held responsible for Whyte's actions.

But an SFA statement said: "The appellate tribunal affirms the decision of the disciplinary tribunal."

The decision will come as a blow to the consortium lead by former Sheffield United chief executive Charles Green, who had an offer to buy the club accepted on Sunday and who was present at the appeal.

Administrators were called in to Rangers on 14 February after the tax authorities went to court to seek payment of an unpaid bill that had built up since Craig Whyte took charge at Ibrox in May last year.

Entering administration meant Rangers were docked 10 points by the Scottish Premier League - a move that helped ensure that Rangers lost their title to Glasgow neighbours Celtic.

An SFA disciplinary tribunal imposed the fine and transfer ban on 23 April after charging Rangers and Whyte of bringing the game into disrepute.

Administrator Duff & Phelps immediately challenged the decision, saying it could hinder chances of finding a new owner for the club.

The three-man tribunal - Lord Carloway, Partick Thistle chairman Allan Cowan and Spartans chairman Craig Graham - will give full reasons for rejecting the appeal in writing "in early course", but the SFA issued a summary of its conclusions.

"It was competent for disciplinary tribunal to impose the additional sanction of prohibiting registrations of any new players of 18 years or older for a period of 12 months," it stated.

"The disciplinary tribunal was correct to determine that the conduct involved - especially the deliberate non-payment of very large sums, estimated in excess of £13m of tax in the form of PAYE, NIC and VAT - was attributable to the club as a member of the Scottish FA.

"The disciplinary tribunal was correct also in holding that the maximum fine available for this breach was £100,000 and on its own was inadequate as a punishment for this misconduct. It was therefore correct to select an additional sanction.

"The sanctions available included expulsion from participation in the game and termination or suspension of membership of the Scottish FA, which would have had a similar effect.

"The appellate tribunal observes that serious consideration was given by the disciplinary tribunal to imposing one of these sanctions, which would have had obvious consequences for the survival of the club.

"The disciplinary tribunal rejected these as too severe and this appellate tribunal agrees with that conclusion.

"Although the appellate tribunal has listened carefully to the representations from Rangers FC about the practical effects of the additional sanction, it has concluded that this sanction was proportionate to the breach, dissuasive to others and effective in the context of serious misconduct, bringing the game into disrepute.

"In particular, the appellate tribunal recognises that the disciplinary tribunal decision does not affect Rangers' ability to extend the contracts of existing professional players, including those whose contracts will expire at the end of this season and including also those currently on loan to other clubs.

"The appellate tribunal observes that Rangers FC have over 40 professional players in this category."

[Lineker]

Rangers fans could call on the club to withdraw players from Scotland squads and boycott the Scottish Cup.

The possibility from the Rangers Supporters Assembly comes after the club lost their appeal against Scottish Football Association sanctions.

"Potentially, there will be a call not to enter the Scottish Cup," said president Andy Kerr, whose group could also boycott away grounds next season.

"The other one is non co-operation with national squads."

The fans' group had already raised the possibility of boycotting away matches but were hopeful that Rangers would be successful in their appeal against the 12-month transfer ban, which will prevent Rangers from signing players over the age of 17, and £160,000 fine.

But the case was dismissed by the SFA's appeals tribunal and Charles Green, who is leading the consortium hoping to buy the administration-hit club, is having meetings with the national body and the Scottish Premier League.

Thousands of supporters protested outside Hampden last month when the punishment was initially handed down, with fans' representatives also meeting at Ibrox to discuss what action they may take depending on the outcome of the appeal.

"We had a meeting on the day of the march and there were a whole range of things put forward," said Kerr.

"We said we wouldn't have any knee-jerk reactions and be hopeful the appeals process would help.

"Now we know it hasn't been a help, we will revisit that discussion as a matter or urgency and consider what might be the best actions to take in the interests of the club.

"We need to be careful that we don't end up hurting ourselves at the same time.

"There will definitely be a call not to support away matches because that is directly impacting on the other clubs and they are member clubs of the SFA.

"In terms of the SFA specifically, there has already been some activity in terms of protesting and making representations to their sponsors."

Kerr said the idea of targeting the Scottish Cup and the national squads was because they are "directly under the auspices of the SFA".

Rangers were found guilty of five charges relating to their finances and the appointment of Craig Whyte as chairman - in particular the non-payment of more than £13m in taxes since his takeover last May.

"We were hopeful because when we looked at the reasons for the decision, the rationale behind it and the circumstances in which it occurred, we had a clear view that Craig Whyte was the villain of the piece here," said Kerr of the appeal.

"It looks as though the way they have reasoned the case is that effectively the actions of the owner apply equally to the actions of the club. We think that was totally unreasonable.

"This 12-month transfer ban just appears to have appeared out of nowhere, with no precedent and no other comparison with other cases to determine whether that was appropriate."

Green was meeting fans representatives at Ibrox following his talks with the football authorities at Hampden.

[Adam]

So they want to make themselves even less relevant?

Go on then, it'll be a laugh. Pull out of everything! Then it'll be even easier to demote you to the Third Division, something I would love to see.

[METALMAN]

yeah Rangers boycott the Scotland squad anyway. nothing new. I'm glad for it.

[Lineker]

Hearts owner Vladimir Romanov says he is not giving any thought at present to the future of coach Paulo Sergio.

The Portuguese boss is out of contract with the club after Saturday's Scottish Cup final against Hibernian.

"I'm not thinking about these things. I am just considering selling the club. Seven years is a lot for me," Romanov told BBC Scotland.

"This depends not only on myself. If a buyer appears and gives us a good proposal we will consider that."

And he continued: "It is also based on other ideas, like a stadium. Edinburgh needs a stadium.

"Also, I have invested more than £30m so I need to consider that also."

Hearts have an option to extend Sergio's deal and the manager himself would prefer to stay, at least in the short term .

However, as the club continues to cut its budget, it is not clear if it will choose to retain his services.

Romanov is in Scotland to watch his team contest the historic meeting of the two capital teams in Glasgow, but he would prefer that the fans were not making the journey west.

"I want to raise the question why Hibernian did not want to play in Edinburgh, why they wanted to play at Hampden," he said.

"I think it's a very important game. It [a Scottish Cup final featuring Hibs and Hearts] was last played in the 19th century.

"This is a big event for the players, the fans and the coaches.

"I think it should be in Edinburgh."

In a wide-ranging interview, Romanov repeated his dislike of the "monopolies" that exist in the Scottish game.

And, on the live issue of whether a "newco" Rangers should be admitted to the Scottish Premier League, he said: "To keep sporting integrity is very important.

"Football federations should be independent, run according to the country's laws and regulations."

Reflecting on his time in charge at Tynecastle, Romanov felt he now had a greater understanding of the local culture and that that experience had in part repaid the £30m he says he has put into the club.

"Not everybody understands that sports like basketball in Lithuania or football in Scotland are not just a sport, they are part of the culture of a nation," he added.

"It is our lives.

"I now see a different picture and understand the local culture in different ways so it's good what I got back.

"I'm more relaxed now because I know the players and the team and the coaches and my enemies are not so powerful."

Cashflow problems have caused Hearts players to be paid late on four occasions this season. Romanov's aim is for the club to become financially viable without the aid from his parent company, Ubig.

"It's up to the club to find a way to be sustainable themselves," said the former Soviet nuclear submariner.

"You have to work a lot on the academy, on the youngsters who will step up into the team later.

"It's difficult to find good foreigners, as I did earlier.

"Also, I don't have the time to try to buy good foreign players that will be a good fit with Hearts so it's better just to establish a good policy in the academy.

"When I came at first, I always tried to find a mix of local and European guys in the team. My goal was to find a good balance."

[Adam]

Come on Hearts, let's get St. Johnstone into the Europa League!

[Lineker]

Hibernian: Brown, Doherty, McPake, Hanlon, Kujabi, Soares, Osbourne, Claros, Stevenson, O'Connor, Griffiths.

Subs: Grant, O'Hanlon, Doyle, Sproule, Francomb.

Hearts: MacDonald, McGowan, Webster, Zaliukas, Grainger, Black, Barr, Santana, Skacel, Driver, Elliott.

Subs: Ridgers, Beattie, Taouil, Robinson, Prychynenko.

Referee: Craig Thomson (Scotland)

[Adam]

Hibernian doing a terrific job here. 4-1 down with ten men after 50 minutes in their big final, having not won it for over a century.

Shame the only people on here we could laugh at about it got banned

[Cadj]

Best. Game. Ever.

Never thought the 4-0 Hampden semi final win would be topped, but this was just beautiful.

[Cadj]

Best. Game. Ever.

Never thought the 4-0 Hampden semi final win would be topped, but this was just beautiful.

[Kaney]

Well done to Hearts, they definitely deserved it more and they've got a much better squad than Hibs, so it wasn't really much in doubt. Worthy winners.

[Lineker]

Kilmarnock manager Kenny Shiels is expected to sign a new contract ahead of a Tuesday media conference.

Shiels has been back in his Northern Ireland homeland but will fly back for the event at Rugby Park, where a two-year deal is likely to be confirmed.

The 56-year-old led the club to victory over Celtic in the Scottish Communities League Cup final in his first full season as manager.

And he has been holding protracted talks with chairman Michael Johnston.

Shiels left his post as Tranmere Rovers' head of youth in 2010 to become assistant manager at Kilmarnock and took charge after Mixu Paatelainen became Finland's national coach the following March.

After Kilmarnock clinched seventh place in the Scottish Premier League with a 2-1 win at Dunfermline on 12 May, Shiels revealed he had turned down an approach from an English club despite the uncertainty over his future.

The Kilmarnock manager, who had been linked with the vacancy at Bournemouth, said: "I'm waiting on the chairman getting back to me, so hopefully that will be concluded shortly.

"We've got a long-term plan in place and I want something that's commensurate with that.

"I've turned down a job this week. I was offered to go for an interview for a job on Wednesday and I didn't take it because I felt it was unfair.

"It was an English club, that's all I will say."

Shiels has previous management experience with Tobermore United, Carrick Rangers, Coleraine, Moyola Park, Ballymena United and Larne, as well as in the Northern Ireland youth set-up.

Hearts managing director David Southern insists the club want Paulo Sergio to stay as manager despite the uncertainty over the future of the Portuguese.

After Saturday's win in the Scottish Cup final, the 44-year-old spoke of his frustration and disappointment at not being offered a new contract.

But Southern said: "The club want to keep Paulo Sergio.

"We hope he chooses to stay as Heart of Midlothian manager and we'll find out in hopefully not too long a period."

Owner Vladimir Romanov said on the eve of the 5-1 Cup final win over Hibernian that he was more concerned with selling the club than sorting Sergio's future.

And Sergio is heading back to Portugal to be with his family having said that he has told the club they will have to travel to Lisbon to open talks if they wish to offer him a new contract.

However, Southern has now indicated that efforts will be made to keep the former Sporting Lisbon manager at Tynecastle for a second season.

His words came as Hearts continued the cost-cutting promised by Romanov.

Stephen Elliott, who started as the lone striker at Hampden, and fellow forward Gary Glen have been told their contracts will not be renewed.

They will follow midfielders Ian Black, David Obua and Adrian Mrowiec is exiting the club.

The futures of midfielders Suso and Rudi Skacel, as well as striker Craig Beattie, are also uncertain as their contracts draw to a close.

Stephen Elliott is being released by Hearts, along with fellow striker Gary Glen, despite the Irishman starting their Scottish Cup final victory.

Owner Vladimir Romanov is continuing his cost cutting despite the 5-1 drubbing of neighbours Hibernian.

Elliott told the club website: "I have had a great couple of years here and to go out in that manner was just amazing.

"I'm leaving with a Scottish Cup winner's medal, so I would have to say my time here has been a success."

The 28-year-old has been a regular starter for Hearts since arriving in August 2010 after his release from Preston North End.

But, despite making 65 appearances for the Scottish Premier League side, he has only scored 11 times - just three coming this season.

Hearts had already announced that Ian Black, who has been their top performer this season, would be leaving at the end of his contract along with fellow midfielders Adrian Mrowiec and David Obua.

Now the Edinburgh club have announced that Elliott and Glen will not be offered anything when their deals expire in the coming weeks.

Glen came through the ranks at Tynecastle but has made only 25 starts - four this season - since making his first-team debut in March 2007 and was also quoted in diplomatic fashion by the official website.

"It was great to go out on such a high and I'd like to wish the lads the best of luck for next season," said the 22-year-old former Scotland Under-19 international, who has scored seven times for the club.

"I'd like to thank the fans for their support during my time at the club and I'm now looking forward to taking the next step in my career."

Rudi Skacel, who scored twice and was named man of the match at Hampden, said in the wake of Saturday's victory that he is almost certain to be leaving Hearts as his contract draws to a close.

Spanish winger Suso is another of the Cup-winning starters who is out of contract and whose future at Tynecastle is in doubt.

However, striker Craig Beattie, who signed a short-term deal in February after being released by Swansea City, is hoping to hold re-signing talks with Hearts.

[Lineker]

Former Rangers director Paul Murray has called for a probe of Duff & Phelps's handling of the football club's period in administration.

It follows a BBC documentary suggesting a conflict of interest over previous dealings with club owner Craig Whyte.

"Some serious allegations in this programme seem to be backed up by documentary evidence," said Murray.

"And I really feel that there has to be an investigation as a matter of urgency by the regulatory bodies."

Duff & Phelps and partner David Grier have strongly denied that his involvement with Whyte before the firm's David Whitehouse and Paul Clark were appointed as administrators included knowledge of the Scottish businessman's use of season tickets sales to fund his takeover.

Grier had said he was unaware of the Ticketus deal until August 2011.

But the BBC has seen evidence that he knew a deal was under way in April, before Whyte's takeover.

Whyte completed the takeover of Rangers on 6 May 2011, but it was revealed he had used the London finance firm Ticketus to fund the purchase of the club by selling off most of the next three years' worth of season tickets.

Duff & Phelps describe the allegations as highly defamatory and say they are likely to take legal action against BBC Scotland.

But Murray urged the Insolvency Practitioners Association to look into Duff & Phelps's conduct and the allegations of a conflict of interest.

"For Rangers fans to have confidence in the process over the last three months, this has to be investigated as a matter of urgency," he told the BBC's Newsnight Scotland programme.

"The problem from the club's point of view is that we don't have much time."

Murray's Blue Knights consortium had an offer for Rangers rejected, with Duff & Phelps granting preferred bidders status to a consortium led by former Sheffield United chief executive Charles Green.

Green is hoping to bring the club out of administration through a Company Voluntary Arrangement with creditors, but the process will not be completed before a players' agreement to take reduced wages runs out and some of them start to move out of contract.

"In their wisdom, they have given Charles Green's consortium preferred bidder status and I do not want to do anything to adversely effect the club," said Murray.

"I was involved as a director and been involved in trying to buy the club with others, but first and foremost I am a fan and want to see the club in safe hands.

"Duff and Phelps have been quite clear that the club will run out of money at the end of the month.

"But tonight's programme, if substantiated, suggests a lot of question marks over that process over the past three months.

"That process has taken a long time and a lot of people have questioned why it has taken a long time."

Murray hoped an investigation would clear up a number of questions being asked by Rangers fans and other observers.

"I am a qualified chartered accountant and some elements of the process have bemused me," he said.

"Why were Duff and Phelps appointed in the first place? I wonder why one of the four largest accountancy firms were not appointed.

"Why was Craig Whyte so keen to get Duff and Phelps appointed?

"And Duff and Phelps have to answer questions over David Grier's involvement in this."

[Lineker]

A judge has ruled that the Scottish Football Association (SFA) acted beyond its powers in imposing a year-long transfer ban on Rangers FC.

The ban was given, along with a fine of £100,000, after the club was charged with bringing the game into disrepute.

Rangers challenged the ban at the Court of Session in Edinburgh, on the grounds it was not one of the sanctions listed in the SFA's own regulations.

Lord Glennie said the ban should be reconsidered by the SFA appeal panel.

An SFA disciplinary tribunal originally imposed the fine and placed an embargo on Rangers signing senior players for 12 months in April this year.

That decision was upheld by an SFA appeals tribunal, including the judge Lord Carloway, earlier this month.

The club went to the Court of Session to challenge the decision on the additional transfer ban sanction in a judicial review of the tribunal decision.

Lord Glennie ruled that the SFA appeals tribunal was wrong in holding that it had the power to impose the additional sanction in the case and that in doing so they were acting outside their powers.

The judge set aside the decision and said he would send it back to the SFA appeal tribunal to look at it again in light of his decision.

He said the fact that he had found the extra penalty imposed on Rangers to be outside of the powers available did not necessarily mean the club would escape a lighter punishment.

Lord Glennie said that was a matter for the association.

The judge also rejected an argument made on behalf of the SFA that the correct venue for deciding any dispute was the Swiss-based Court of Arbitration for Sport.

Rangers counsel Richard Keen QC, the Dean of the Faculty of Advocates, told the court: "We are the victim of an unlawful sanction and we have had imposed on us a sanction that the SFA panel had no right to impose."

Mr Keen had argued that the transfer ban was outside its powers and said that under the appropriate rule a fine, suspension and expulsion were available.

"The sanction of suspending the registration of players is not available under the general disciplinary rules to the tribunal in respect of the alleged breach," he said.

"It follows in my submission that the purported additional sanction imposed by the tribunal and confirmed by the appeal tribunal was not a competent sanction," he told the court.

Aidan O'Neill QC, for the football authorities, had argued that the tribunal sought to find a sanction which would fit the breach committed.

He said it was clearly thought that the fine was "simply not enough given the gravity of the issues here".

He said that if their powers of penalty were restricted to sanctions such as suspension or expulsion then suspension would have to be looked at.

Mr O'Neill told the court that the paradox was the Dean's argument could lead to greater sanction.

"Suspension would not just simply impose a transfer ban, but would stop any playing of friendly matches in the off-season," he said.

"Suspension is a greater sanction than the targeted sanction of the transfer ban that was in fact imposed," said the counsel.

He said the current sanction allowed Rangers to continue to trade and play.

Mr Keen said that if the matter was to be sent back it should go to the original tribunal to look at the question of sanction if that was considered appropriate.

He said that if they imposed a new sanction within their powers it could be looked at and if considered unreasonable the club would have a ground of appeal to the appellate tribunal.

Mr Keen had argued that Rangers would suffer "utterly irretrievable" prejudice if the transfer ban was allowed to stand.

After the club was placed in administration in February, senior players took substantial wage cuts.

This was conditional, however, that in return they would be able to seek a transfer for a low fee.

Mr Keen said: "These players have every incentive to go."

He said if the transfer ban stayed in place the club could not replace them with players over 18 years of age.

If they wanted senior players to stay they and their agents knew they could not be replaced and their bargaining power would be "immeasurably stronger".

Lord Glennie awarded the expenses of the proceedings to Rangers after saying that he took the view that the club had substantially succeeded on "the narrow point" before the court.

[Matt]

Just expel them, they won't be missed by anyone.

[Adam]

I see that the SPL have voted not to impose sanctions on any club who becomes a 'newco', and will do it on a case-by-case basis instead.

Call me cynical but I take that to mean "this way we can let Rangers off but will probably punish any smaller club that does it in future".

[Lineker]

That's exactly what it means.

[Christain#1]

So now the rest of Scottish football will suffer because of rangers if the SFA won't punish them. It's getting beyond a joke.

And to any rangers fans that think green will save them, he's has no interest in putting money into rangers and is clearly looking at a quick buck. Look at his history.

[Lineker]

The 10-point penalty applied to Rangers for going into administration was "relatively meaningless", the SPL chief executive has said.

In a BBC interview, Neil Doncaster admitted the SPL had no powers to vet Rangers prospective new owner Charles Green and knew nothing of his backers.

He also said Rangers administrators had not given the co-operation hoped for over the dual contract investigation.

The interview will be shown on Newsnight Scotland on BBC2 at 23:00.

During the BBC interview, Mr Doncaster denied that the SPL was conflicted between its roles of promoting the commercial interests of member clubs and safeguarding the sporting integrity of the competition it administered.

"It's paramount that people believe in their being effective real competition and the integrity within the league," he said.

The SPL chief executive said that sporting integrity had not been compromised by Rangers' administration.

He added: "They're (Rangers) having to deal with issues that arise for them. We're then having to respond and react to issues that arise that affect Rangers. In responding to those issues, the integrity of the competition remains paramount."

Mr Doncaster agreed that the 10-point penalty applied to Rangers for going into administration following non-payment of taxes was "relatively meaningless".

He stressed, however, that it was the only penalty that could be applied under the current rules, a situation which clubs had begun to address with new sanctions being agreed at a meeting at Hampden on Wednesday.

The new "hard-hitting" sanctions, Mr Doncaster said, would see the greater of 10 points, or a third of the previous season's points tally, deducted from clubs going into administration from next season.

On Tuesday, Rangers administrators Duff and Phelps issued an offer to creditors for a company voluntary arrangement (CVA).

They hope will be accepted and allow the club to exit administration by 12 July, under the control of a consortium fronted by businessman Charles Green, which currently has preferred bidder status.

If the CVA proposal fails, it is Mr Green's intention to purchase Rangers assets and set up a new company or newco to take the club forward.

This would involve the SPL approving a transfer of Rangers share and setting any conditions for entry. Approval would also be needed from the SFA as the licensing body.

Mr Doncaster told BBC Scotland that he was not expecting a Newco application from Rangers as it was the administrators view that the CVA proposal "had a reasonable chance of success".

If one did come forward, he said, "it is for the clubs to determine that decision and for them to impose appropriate sanctions as they see fit at that time".

The SPL chief executive said that clubs had turned down a proposal to vote through fixed penalties for a newco as they preferred the flexibility to deal with any application on a case-by-case basis.

Mr Doncaster said that the SPL investigation into allegations of dual contracts at Rangers, related to the clubs use of employee benefit trusts (EBTs), "hadn't had the co-operation that we would have been hoping for" from the clubs administrators.

"I think it was their view that any investigation was more appropriate to take place after the outcome of the big tax case (related to EBT use)," he said.

"Our view, is that we needed to get on with the investigation."

The SPL confirmed on Thursday that the lawyers appointed to oversee the probe had received documents requested from Rangers.

Mr Doncaster said that he thought the "full information" on dual contracts would "only emerge on the outcome of the big tax case".

"Ultimately, out board may have to make a decision prior to then, as to whether they have sufficient information at that point to conduct a disciplinary process at that point," he said.

"What they have made clear though is that any such prosecution which arises from the investigation would be in front of a wholly independent panel and that would be made up of eminent lawyers without any association to any SPL club."

The SPL chief executive also said that it was extremely difficult to design a fit-and-proper test for prospective new owners of clubs.

"If you talk about past criminal record, then arguably Ghandi I think had a criminal record, and ultimately he's be a fit and proper person to run a premier league club in Scotland but he might be forbidden by such an objective test."

Mr Doncaster said the SPL's rules did not allow them to vet potential owners and as such no vetting had been carried out on prospective new Rangers owner Charles Green.

He said the SFA did have such a test and that would be an issue for them.

Mr Doncaster also said that he did not know who any of Mr Green's investors were and admitted that he had not asked either.

"It's not for us to be involved", he said, "we deal with the club, not the underlying owners of those clubs."

The SPL chief executive said that despite headline-grabbing difficulties within the league this season it "remains the best supported league per head of population anywhere in Europe".

He also rejected claims that the SPL was not for for purpose, saying league was "in rude health" and clubs were doing "incredibly well".

The Neil Doncaster interview will be broadcast on Newsnight Scotland at 23:00. The full version will be available online afterwards.