The summit of all 30 clubs - including associate members Rangers, who do not have a vote - backed plans for a 42-club merger with the Scottish Premier League.

The discussions followed agreement by SPL clubs over revised plans, which would include a merged organisation, a 12-10-10-10 structure and top-flight play-offs.

The SFL will propose a different distribution model, which recognises the importance of the Second and Third Division clubs but will not involve the SPL giving up more money.

The clubs have also put a different governance model to the SPL ahead of their meeting on Monday.

SFL clubs would likely be given 14 days notice of a formal vote on league reconstruction, with no date set as yet.

Chief executive David Longmuir said: "We are most definitely willing to continue with a 42-club solution to the league reconstruction process.

"We are going to work hard to bring this to fruition as quickly as we possibly can in the hope that what we deliver benefits the whole game in Scotland.

"There are a number of things that we got unanimity on today. We are going to initiate a process of due diligence to ensure we get to a place where we have a proper health check on any merged organisation to ensure there are no surprises.

"We agreed that the recommended financial distribution model that the SFL put to the SPL this week is going to take us forward and we got unanimous agreement that that was the will of the clubs.

"I know Neil Doncaster is putting it to his clubs on Monday and I hope that they look upon it as being a fair and appropriate way to spread what wealth we've got in the game.

"On governance, the initial governance model that was proposed, and seems still to be the favoured governance model, is not one that we wish to pursue.

"The governance model that the clubs, in unanimous fashion agreed to support, was the one that I previously put to the SPL, which is a 3-1-1-1 governance model, as opposed to a 3-2-1 governance model.

"This is a marvellous opportunity for everybody to get behind it. We are not far away."

The club could still face an 18-point deduction - and instant relegation - if it is decided that SPL rules have been breached by UBIG's declaration of insolvency.

UBIG was listed on a Lithuanian government website of insolvent firms after reportedly declaring itself unable to meet its liabilities.

The firm owns about four-fifths of shares in Hearts and SPL rules can lead to points deductions if an owner suffers an insolvency event.

The SPL has been consulting with its lawyers over its rules and whether UBIG's action breaches them.

The league has made no comment but it is understood the timing of events will be crucial - if the developments of the last two days are deemed to be an insolvency event which breaks the SPL rules, then the punishment will be a points deduction this season.

However, court action is needed to trigger an insolvency event in Scotland and the lack of news about any court proceedings in Lithuania could work in Hearts' favour.

The relationship between UBIG and Hearts will also come into consideration. The club will argue that it has been self-sufficient since early last year so have not benefited from the funding of an insolvent company this season. However, it owes UBIG about £10 million ($15.6 million) of its £25 million ($39 million) debt.

The Lithuanian investment firm has been listed on a government website of insolvent firms after reportedly declaring itself unable to meet its liabilities.

The club is no longer reliant on the company for external funding but it does owe it £10 million (A$15.5 million).

And the insolvency of club owners can lead to a points deduction under Scottish Premier League rules.

The SPL declined to comment but it is understood league officials are consulting with lawyers as to the facts of this case and whether they impinge on their rules.

If deemed to fall foul of insolvency rules before Sunday's (Monday AEST) season finale, Hearts would be deducted a third of last season's total - 18 points. Hearts is 13 points above bottom club Dundee and would be relegated.

The club is monitoring developments.

A statement read: "Heart of Midlothian Football Club can today acknowledge it is aware of a report circulating in Lithuania relating to its parent company UAB Ukio Banko Investicine Grupe (UBIG).

"The club is seeking clarification regarding UBIG's current situation and as such, it would be inappropriate to comment further at this stage."

The SPL updated its insolvency rules last northern summer but the effect of an owner suffering an insolvency event is not immediately obvious.

Rule A6.12 appears to state that the board can act in such situations if it is decided that it needs to protect the integrity and continuity of the league; the reputation of the league; and "the relationship between such owner and operator and the Group Undertaking concerned, also include any Group Undertaking of such an owner and operator taking, suffering or being subject to an Insolvency Event and/or an Insolvency Process."

In its defence, Hearts will point out that it has not required external funding from UBIG since early last year.

It is understood the club believes it is in a position to trade normally and that suppliers are being paid and they are up to date with tax.

The club survived a winding-up order before Christmas - with the help of money raised by fans - and negotiated a repayment plan for a separate tax bill.

But these developments continue a chain of concerning events in Lithuania that have spiralled since Vladimir Romanov's personal finances collapsed. Romanov resigned from the board of UBIG after his bank went into administration.

Manager Gary Locke earlier admitted he might have to seek out the advice of Rangers manager Ally McCoist, who coped with an administration process last year that ultimately saw his team forced to start again in the Irn-Bru Third Division.

Before the UBIG news broke, Locke said: "Yeah, I could be spending a bit of time with Ally in the summer. I might phone him for a bit of advice.

"Hopefully that is not the case. We are certainly moving in the right direction in terms of the wages which are now sustainable."

The Northern Irishman, who won his second successive Scottish Premier League title this season and took the Hoops to the last 16 of the Champions League, is one of the favourites to take over from David Moyes at Goodison.

It has also been reported that another English Premier League club, Stoke, is considering the former Parkhead skipper as a candidate to replace Tony Pulis at the end of the season.

However, former midfielder Auld, who played in the Celtic side which became the first British team to win the European Cup when it beat Inter Milan 2-1 in Lisbon in 1967, said: "I think Neil should be here next season.

"I think he has done a good job but I still think he has a lot to learn and I will tell you this much, it doesn't matter which club he goes to, it won't be the same as this one.

"What he has to do is look into himself and say 'are any of these jobs better than the one I have?'

"I don't know what he thinks but I know one thing, any of the jobs which are up at this particular moment, they couldn't touch Celtic.

"It doesn't matter which jobs he gets offered, even the Everton job doesn't touch this one."

Auld, at Celtic Park for the launch of the book 'Celtic; The Awakening', believes there is plenty of room for improvement at Parkhead.

The former Hibernian and Partick Thistle manager referred back to the ethos of his two managers at Celtic Park during his two spells at the club which spanned the 1950s, 60s and 70s, Jimmy McGrory and Jock Stein, as he insisted that "three quality players" are required for next season.

"Neil Lennon is just a young boy and has a lot to learn," he said. "He has done extremely well.

"But I am disappointed because we have lost 35 points in the league this year. We had a pool of players that should have run away with the league but didn't.

"We are 13 points clear but the teams who beat us...that was disappointing.

"I honestly believe that Neil has to bring in three quality players to bring on the young players.

"Whether he is allowed to bring in another couple of players I couldn't tell you, but everybody in the stands will tell you we need another two or three quality players.

"I also think we need someone who is going to entertain the supporters.

"This is a 60,000 stadium and there are 40,000 season tickets and if you look some games there were only 40,000 there.

"I think it was because we were winning some of these games but we are not entertaining.

"And that was the last thing Stein and McGrory said to us coming out the dressing room in every game.

"They said 'entertain, you have the ability or you wouldn't be here. These people have paid good money to see you'."

Asked if the absence of Rangers from the SPL this season was to blame for some ropey league results, a popular theory within Scottish football, Auld said: "I don't think so.

"The great thing about being a Celtic player is that you have a standard that you have to play to all the time.

"I am not saying I had a great game every time I pulled on the jersey but it wasn't because I didn't put everything into it."

Scott Robertson's early opener was cancelled out when Lee Ashcroft levelled for Killie, before Doyle claimed a brace in the final stages of the match.

The original meeting between the two sides was abandoned 10 days earlier when a Kilmarnock supporter collapsed in the stands with a suspected heart attack and later died in hospital.

Lennon has been linked with a switch to Everton, following news of the impending departure of David Moyes to Manchester United.

But Wanyama believes his boss still has plenty to offer the Hoops.

"For me, he has been great," he said. "I've learned a lot from him. He has put a strong team out there and he is still a very important manager for us.

"I would say he is one of the best managers I have had in my career.

"We have learned a lot and we have achieved a lot while I have been here. We are delighted to have him.

"There is no doubt other clubs want him. We all just want to see him stay here."

The Kenyan is also keen to see the current crop of players remain together heading into the 2013/14 campaign.

He added: "I know it's going to be difficult but, if it can happen, it would be great.

"In football, sometimes players go but I believe everything will be fine."

A question mark remains over the 21-year-old's own future at Celtic.

He recently said he was keen to stay in the east end of Glasgow but has yet to pen a new deal, with a year remaining on his current contract.

He said: "I just leave the club and my agent to sort everything out. You never know. We will see."

Wanyama was named the Scottish Premier League's young player of the year on Monday.

Asked if this has been his best season, he replied: "I would say yes because we have won two in a row and also we have the (Scottish) Cup to play for.

"Being in the last 16 of the Champions League is a great thing for a player to achieve.

"It has been a great season and we have really enjoyed it.

"Celtic is a good club and my team-mates have been great. They have been strong and just a very good team."

The 19-year-old was handed just his second start but repaid manager Pat Fenlon's faith with his sensational strike.

The final Scottish Premier League meeting of the sides this season looked set to end in a fourth stalemate after Leigh Griffiths' stunning free-kick two minutes after half-time cancelled out Darren Barr's 44th-minute opener for Heart of Midlothian.

But Hibernian - which is preparing for its second successive Scottish Cup final appearance later this month - ensured it retains the bragging rights as it added to its January cup triumph with a second victory over Hearts this season as well as overtaking Gary Locke's men to steal ninth place in the table.

Ross County's UEFA Europa League hopes were ended when it went down 2-0 to Motherwell in the penultimate SPL game of the season at Fir Park.

Chris Humphrey was the main man for the league runner-up, setting James McFadden up for the opener in the seventh minute before doubling the Steelmen's lead seconds before the interval with a superb solo goal.

The Hoops thumped St Johnstone 4-0 at Parkhead before celebrating with the silverware.

The Ibrox club emerged in the Irn-Bru Third Division last year after descending into administration and liquidation, which effectively rendered the SPL title race little more than a procession for the Hoops.

In the event, there were ups and downs this season before Lennon's side retained the title with a 4-1 win against Inverness three weeks ago.

The Parkhead club confirmed its superiority against Saints with goals from Joe Ledley, Charlie Mulgrew, James Forrest, and an own goal from Saints defender Frazer Wright, as attention now turns to the Scottish Cup final against Hibernian at Hampden Park in a fortnight's time.

"We have proved we are not a flash-in-the-pan team," said the Northern Irishman, who, in his after-match speech to the crowd, referred to Celtic's "unique and unbroken history."

"I know there will be a lot of people out there saying there is no Rangers, it is a one-horse race and in essence there is something to that.

"We are not going to hide away from that but we have a job to do.

"We have a responsibility to keep winning trophies, it is part of the DNA of the club and to do it in a certain way.

"Since the turn of the year the home form has been as good as I've seen in my time here.

"We know we need to tidy up away from home but the league is won now and we can focus on finishing the season with a cup final."

Lennon, who spent the last few days fending off speculation about him taking over from David Moyes at Everton, dampened expectations of the section of Hoops fans who were singing about winning 10 in a row.

"It is a long way off," said the former Celtic skipper. "The next target is the third. We will take it step by step for that.

"You can never take football or these achievements for granted. "There is a lot of work goes into it, 10 in a row is a long, long way off.

"Eventually Rangers will come back and they will put in a challenge over the next few years, I would imagine."

"The gaffer loves the club and he enjoys coming in every day and he shows is enthusiasm at the side of the pitch."

Midfielder Joe Ledley fired the home side ahead in the second minute before defender Charlie Mulgrew's free-kick in the 36th minute evaded everyone for number two.

James Forrest made it three early in the second half, with Saints stopper Frazer Wright putting through his own goal in the final seconds.

Inverness squandered the chance to secure a European spot after crashing to a last-gasp 2-1 defeat to Dundee United.

A win for Terry Butcher's side would have secured third place and the final Europa League berth.

But Aaron Doran's opener was cancelled out by Ryan Dow, before Gary Mackay-Steven struck in injury time to hand United a first post-split win.

Kilmarnock was a 3-2 winner over relegated Dundee thanks to goals from Rory McKenzie, Chris Johnston and Sammy Clingan.

Ryan Conroy had cancelled out McKenzie's fourth-minute opener within a quarter of an hour of that early breakthrough, but Killie stretched in front again before Mark Stewart added a late consolation for the hosts eight minutes from time.

Aberdeen extended its unbeaten run under new manager Derek McInnes to four matches with a goalless draw at St Mirren.

The 1-1 draw with Aberdeen last Sunday consigned the Dark Blues to demotion after just one season in the Scottish Premier League.

Brown says the club - which exited administration two years ago this month - will now be forced to implement severe financial cuts in order to balance its books.

Asked if he had expected his playing budget to be reined in next season, Brown said: "Players and staff are going to lose their jobs because we are going down to the First Division. That is the cold reality of life.

"I have got to make sure the squad I pick has the right players in it to bring us back up.

"I have been given a rough budget to work to but hopefully I can tweak it here and there and try to bring in two or three other players that can help us make the difference."

Dundee has just a handful of players tied down for next season as it seeks to escape the First Division at the first time of asking.

Brown - who yesterday confirmed he will contest a Scottish Football Association charge for criticising referee Alan Muir after the controversial meeting with the Dons - is now hoping the motivation of winning a new deal will be enough to lift his squad for Sunday morning's (AEST) visit of Kilmarnock.

He said: "These next two games are a chance for the lads who want to stay here to put a marker down.

"The lads were all disappointed last weekend but I told them I want to see the same attitude they've shown me so far and to keep it going in training and games.

"Everyone is playing for contracts. We have only got four or five signed up for next year but we will look at the others, starting next week.

"I've told a number of them I would like to get them signed up but it's all about getting deals done.

"They have done that well that other teams may take an interest."

The Greece international, 28, arrived at Parkhead on loan from Manchester City in January 2008, before signing a permanent deal the following northern summer, and is now the longest-serving player at the club aside from skipper Scott Brown.

While speculation surrounds the future of Hoops players such as Gary Hooper, Victor Wanyama and Fraser Forster, Samaras is "fully committed" to the Scottish Premier League champion and will discuss an extension to his current deal, which finishes next year, at a time to suit both parties.

Speaking at Lennoxtown ahead of Saturday's (Sunday AEST) SPL clash with St Johnstone at Parkhead, he said: "I have one more year of my contract and hopefully I will be here next season.

"Six years is a lot but it has gone in so fast and when you feel good at the club, people are looking after you and you feel you are part of a big family, I cannot see a reason to leave.

"But it is too soon to speak about a contract. When they are ready and I am ready then we will have a chat.

"But we have plenty of time, don't worry."

On the theme of possible changes at the Parkhead club, Samaras is not surprised that boss Neil Lennon has been linked with the vacant managerial post at Everton, following David Moyes's departure to take over from soon-to-be-retired Sir Alex Ferguson at Manchester United.

He said: "I haven't heard anything but all I can say is that when you are playing at a high level like the Champions League and doing well then for sure people will come and watch the players or the manager or whoever is part of the team.

"That is normal. When you are doing well when people will come and watch you.

"But I don't know what he is thinking or what he wants to do."

Samaras is looking forward to Celtic being presented with the SPL trophy on Saturday (Sunday AEST), before the club turns its attention to the Scottish Cup final against Hibernian at Hampden Park later in the month.

"It is a great day for everyone, for all the hard work we have put in all season," said Samaras, who was recently voted player of the year by the club's supporters.

"It is day when the fans and enjoy the game, there is no pressure, just a celebration.

"Our mentality is to go and win every game. I know in the last couple of games we didn't have the best results but to be honest we are really focused for the cup final.

"It would be great to win the cup. Everybody is looking forward to that game."I have been six years at the club and I haven't done the double and I think now is the perfect timing."

Meanwhile, French defender Steven Mouyokolo has been training with the Celtic squad at Lennoxtown.

The 26-year-old centre-back is a free agent after his contract with Wolves was terminated by mutual consent in January.

And chief executive Neil Doncaster bullishly declared the new system could be in place by the start of next season.

The agreement comes less than a month after St Mirren and Ross County vetoed plans for a merged 12-12-18 structure because they were unconvinced by the merits of splitting the top two leagues into three after 22 games.

The SPL clubs held further talks over introducing play-offs last week without coming to a conclusion but, with First Division clubs subsequently threatening a breakaway from the Scottish Football League, the 12 top-flight clubs moved further than anticipated on Tuesday when they resurrected much of the ideas on the table last month.

On offer now to the SFL is a merged league of 42 clubs; an all-through distribution model with more money diverted to the second tier; play-offs involving the 11th-placed team in the top flight and three second-tier clubs; and a pyramid structure ensuring movement into the professional league.

As with any development in the lengthy debate on Scottish football's way forward, there is the potential for progress to stall. The SPL previously declared unanimity before failing to secure the 11-1 majority needed for the previous plan and a formal vote needs to be taken later this month.

The SFL board and lower-league clubs will have to react favourably to the plan, although failure to do so could spark the threatened breakaway. The clubs would also need to approve the plan by a 22-7 majority, with Rangers excluded from voting because it is still an associate member.

The SFL was not involved in the talks ahead of the announcement.

But the SPL board's message after the talks was 'where there is a will, there is a way', and with the make-up of the divisions remaining the same, there is less of a hurdle to overcome.

Hailing the agreement, Doncaster said: "It's what all clubs have hoped for and we are delighted that everyone has compromised and we have got some agreement.

"There is no reason why this shouldn't be acceptable given it maintains the 12-10-10-10 structure, it doesn't interfere with any of the play-offs they have got coming up and hopefully we can move forward with agreement from everyone."

Change appeared to be stifled when the new split system was rejected by St Mirren and Ross County. The financial redistribution plan was based on creating extra revenue from the so-called middle-eight.

And Doncaster claimed the SPL clubs should be applauded for opening themselves up to the increased possibility of relegation.

"There's a real desire for change but it's not quite as simple as just play-offs," he said.

"There is obviously working within a single merged league, which is what supporters tell us they want, but also redistribution down the leagues to favour the second tier so that full-time professional football remains sustainable at that level.

"The SPL clubs were today very sympathetic to the plight the First Division clubs find themselves in financially.

"There is a genuine desire to ensure there's a proper promotion and relegation between the divisions. The SPL has the smallest proportion of clubs relegated anywhere in Europe.

"So there is a need to ensure there is refreshment and clubs have been bold today. They have agreed they are prepared to take on the greater risk of relegation within a merged league.

"There would need to be a continued system of parachute payments, but also by redistributing money into the First Division, then it's a less painful landing if you are relegated.

"Play-offs certainly give you more to sell - more broadcast rights, more sponsorship rights, and of course there's more people coming through the gates. That should mean a net gain for everyone."

The SPL's sponsorship deal with Clydesdale Bank expires in the northern summer and, with the brand having suffered amid the Rangers crisis and failure to instigate reconstruction, a merged body is seen as a more attractive prospect to potential backers.

Doncaster said: "What this does mean is that we can work together, assuming there is agreement, in ensuring suitable sponsorship arrangements exist across the whole league."

Although First Division clubs have been determined to force change, the SFL board and some lower-league clubs have been more cautious. But Doncaster is sure they can introduce the new model before next season.

"We need to work quickly, there's a lot of work to be done," he said. "But if everyone is agreeable, there is absolutely no reason why it shouldn't take place in time for the summer."

Fixtures are due out in five weeks but, given the 12-10-10-10 structure would remain, Doncaster admitted the merger could even be ratified after that.

"Theoretically, yes," he said. "Obviously it's desirable to have it achieved as soon as possible, and if everyone is agreeable that it is the right way forward then it can happen."

Agent Spencer Downey, who represents the Geordie duo, has confirmed both players are in talks with Magpies manager Alan Pardew about extending their contracts.

Agreements have yet to be struck but by offering the players, both aged 21, new contracts, the St James' Park outfit will now be entitled to compensation should they move on.

Press Association Sport understands Saints boss Danny Lennon is keen to keep Newton and Dummett in Paisley after both played key roles in the team's Scottish Communities League Cup triumph.

While there is also interest from npower Championship sides Bolton Wanderers, Huddersfield Town and Doncaster Rovers, St Mirren has been told it will not have to come up with a fee if the players decide to stay put in Scotland.

Downey told Press Association Sport: "Newcastle has offered the lads contract extensions but the talks are on-going. There is still an agreement to be reached on matters like the lengths of the contracts so we will just have to wait and see what happens.

"Nothing has been decided yet and there is interest from other clubs.

"But Newcastle have been impressed by the way Conor and Paul have been treated during their time in Scotland and have agreed that if they do sign for Saints permanently, they will not ask for the compensation fee they are entitled to.

"Instead they will just ask for a sell-on clause to be inserted in their contracts that will see them take a share of any future profit."

Left-back Dummett arrived in Scotland last summer and has made 33 appearances for Saints, while Newton followed in January.

The midfielder has made 17 appearances for Lennon's team and scored his first goal for the club in the 3-2 win over Hearts of Midlothian at Hampden, which secured Saints' first major trophy in 26 years.

Newcastle-born Newton still dreams of playing for his hometown club but admits St Mirren may be a better move for him in the short-term.

"I haven't accepted the deal from Newcastle yet, we're still talking but I know that other clubs have been on to my agent," he said. "I owe a lot to St Mirren. It's been a great season for me but nothing has been put down on paper about a permanent move here.

"But it would be an option I'd consider as I've loved my time up here.

"It's still early for me. I would like to test myself down south at some point in my career but I've only been playing first-team football for the past four months so I'm not naive enough to think I'm just going to walk into the side at Newcastle.

"So the next few months are crucial for my development.

"But I would love to make it at Newcastle and get a chance to play in those black and white stripes. It's what every lad from the city dreams of. Right now, though, I will just bide my time."

The 29-year-old from Liverpool was held in connection with an incident at a Glasgow nightclub in the early hours of Monday (Scottish time).

He received his award at a ceremony at the Hilton hotel on Sunday night.

A Police Scotland spokeswoman said: "A 29-year-old man is the subject of a report to the procurator fiscal in connection with an alleged assault at a nightclub in Ingram Street in Glasgow at 1.25am today."

A press conference with Higdon, due to take place at 8.30am today (Monday Scottish time), was cancelled at short notice.

The man, aged in his 50s, collapsed with a suspected heart attack in Rugby Park's East Stand five minutes into the second half of Kilmarnock's home match against Hibernian.

He was treated by paramedics and medical staff from both clubs before an ambulance drove pitchside to transfer him to nearby Crosshouse hospital.

The match was stopped by referee Kevin Clancy with the teams drawing 1-1 and the players left the pitch as the seriousness of the situation became clear.

Both managers agreed the match should be abandoned out of respect to the fan and his family.

A Police Scotland spokesman later said the man died in hospital.

Referee Kevin Clancy stopped the game, which was tied at 1-1, in the 51st minute amid distressing scenes in front of the East Stand as a home fan was administered CPR, with the players then going down the tunnel a few minutes later.

Killie doctor Gerry Canning and Hibs counterpart Duncan Reid helped attend to the man, who was described by Kilmarnock chairman Michael Johnston as a 'long-standing season-ticket holder'.

An ambulance drove pitchside 10 minutes later with the supporter then being taken away to Crosshouse hospital and the match called off, 26 minutes after it had been stopped.

In March 2012, Kilmarnock's League Cup winning celebrations after its victory over Celtic at Hampden were cut short after the death of midfielder Liam Kelly's father from a heart attack.

After paramedics worked to revive him at the final whistle, Jack Kelly was rushed to the Victoria Infirmary and died within hours.

A month later an Inverness fan collapsed and died in the Frank Beattie Stand midway through the second half of a game against Killie.

With those two incidents in mind, Shiels and Hibs manager Pat Fenlon both wanted the game abandoned.

"We need to show respect to the relevant families," Shiels said.

"As you know we have been through that three times in just over a year. An Inverness fan lost his life and then Liam Kelly's father.

"Football is not as important as human life so we have shown our respect, we don't know what the outcome is but hopefully everything turns out okay.

"It seems to be pretty serious, a heart attack we were told.

"I heard the supporters shouting to kick the ball out and then we seen our medical team going across.

"The fourth official came and told me we need to stop the game.

"We waited a while to see if they could bring him round and continue the game but obviously it was quite serious so Pat Fenlon and I both agreed that the game should be abandoned.

"We were asked for our views on it, the officials and the match delegate (Frank Coulston) were very good.

"There is no decision (about replayed game), we are thinking Wednesday week, the 15th of May, that is not a definite but the most likely date."

Coulston admitted abandoning the game was a 'simple decision' to make.

"It was very unusual," he said. "There is no briefing on those situations, it was something out of the blue for me.

"But the decision was the right one out of respect and the game had been stopped a while at that point.

"I was called in with the referee and chief inspector and the managers and it was a simple decision."

Johnston added: "Obviously there was a serious health incident involving one of our supporters, a long-standing season-ticket holder.

"We had all the relevant medical teams on hand to issue emergency first aid.

"It is a suspected heart attack and the victim has been removed to hospital and we don't have any further news than that.

"Obviously our thoughts are with him and his family and we hope he will make a recovery.

"It is a sad occasion for everybody."

Alex Harris, Hibernian's 18-year-old midfielder, put the visitor ahead in the 21st minute only for Killie striker Kris Boyd to level 10 minutes later with a volley.

Vigurs found the top corner from 20 yards after a set-piece four minutes before half-time to cancel out Anthony Stokes' early opener.

But Celtic should have gone into the break with a deserved lead after Tony Watt was denied a goal by a dubious offside decision.

There was significant action at the foot of the table too as Dundee's long-expected relegation was confirmed as it failed to beat Aberdeen, settling for a 1-1 draw.

It has battled manfully against the drop for weeks and appeared to be doing so again when Jim McAllister put it ahead.

Niall McGinn scored from the spot to peg it back, though - Aberdeen had 10 men at that point after Rory Fallon was sent off - and its fate was sealed.

The day's other game between Kilmarnock and Hibernian was abandoned in sad circumstances as a fan was taken to hospital after receiving medical treatment at the side of the pitch in front of the East Stand.

The incident occurred at the start of the second half with referee Kevin Clancy initially stopping the game, which was tied at 1-1, with five minutes played with the players then going down the tunnel when the seriousness of the situation became clear.

McKay (two) and Andrew Shinnie struck to put Caley Thistle three ahead inside 27 minutes but Motherwell stormed back, James McFadden hitting two goals either side of Michael Higdon's penalty to draw the visitor level as it sought the point needed to secure second place.

It looked like they might take all three but Henrik Ojamaa was sent off and McKay atoned for an earlier penalty miss when he fired home from close range six minutes from time to clinch a dramatic 4-3 triumph.

Elsewhere, Liam Craig's first-half strike handed St Johnstone a 1-0 win over Dundee United at Tannadice - its first SPL success against the Tangerines in 13 years.

The Saints midfielder lit up a lifeless opening period in the 38th minute with a fine finish from inside the penalty area.

The victory left the McDiarmid Park club in fourth place, one point behind Inverness as the race for the UEFA Europa League spots enters its final two games.

Finally, St Mirren's relegation worries increased as the Buddies were handed a crushing 3-0 defeat by Heart of Midlothian at Tynecastle.

The 15-point lead Danny Lennon's side once enjoyed over basement boy Dundee has been slashed to just eight, and could be cut to five with two games to play if John Brown's side beats Aberdeen on Sunday afternoon (Monday morning AEST).

Jamie Walker netted the opener after 14 minutes and Kevin McHattie's free-kick just before half-time doubled the host's lead.

A spirited opening five minutes was quickly quelled when Kenny McLean was sent off after barging into McHattie, leaving Jamie Hamill to wrap up the win from the penalty spot.

Ten clubs sent their proposal to the Scottish Premier League after a meeting at Hamilton's New Douglas Park.

Second-tier clubs fear for their ability to sustain full-time football after the collapse of a plan for a new merged body, which was vetoed by Ross County and St Mirren at an SPL meeting last month.

Hamilton chairman Les Gray confirmed they had grown frustrated with the Scottish Football League board and the rebel group hope the SPL will meet them to discuss a two-tier structure.

Gray would not go into details of their proposal to the SPL, whose clubs are due to meet on Tuesday at a second meeting to discuss introducing play-offs as an alternative to the failed plan to split the top two tiers into three divisions after 22 games.

But he told BBC Radio Scotland: "We have always said we would prefer a 42-club solution. If they are unable to do that, we can't sit on our hands and see what happens.

"We have given them (SPL) an alternative and that option includes a second tier, a Championship. That's all there is to it, there is nothing sinister behind this.

"There were 10 clubs at the meeting who were all in agreement to put this proposal. I'm not going to name them."

First Division clubs were the biggest losers when the SPL rejected the proposals, which were designed to create extra revenue to spread among their ranks.

Gray added: "I have spoken to the SPL chairman over this and I have always felt there was some warmth towards the idea of a second tier, but it has never got over the line.

"We are going at it from the angle that this is the last chance to do something for next season and there is a will to do it.

"There are clubs in danger, there are clubs having to consider part-time, and there are jobs in danger. We need to try to get this through so that we can create extra wealth for that second tier."

The SPL confirmed it would discuss the proposal.

A statement read: "We can confirm that we have received a letter from the overwhelming majority of those clubs which would be in the SFL Division 1 next season expressing a desire to be admitted to the Scottish Premier League for season 2013/14.

"This letter will be put in front of all SPL clubs at their all club meeting this Tuesday when we look forward to discussing how best to take forward the game in this country."

The SFL, which has received about £1 million ($1.5 million) each season from the SPL as stipulated in the top club's 1998 breakaway, has a rule stating that clubs need to provide two years' notice to resign.

But Gray said: "Having taken legal advice on this and bringing a lawyer to the meeting regarding the implications of the settlement agreement etc and the rules of the game, we know it can be delivered for next season.

"I'm not a lawyer but it's quite clear from the facts that we have that in hand and are not concerned about that."

The Hamilton chairman revealed he had not spoken about the plans with SFL chief executive David Longmuir, who angered some First Division clubs during the reconstruction talks, for example by declining an offer of mediation by the Scottish Football Association.

Gray said: "David was copied in on all of our communications about our meetings and wouldn't agree with some of the things we were doing and saying, I'm sure, because we were undermining the board in his eyes.

"And I would totally respect that position but we had to do something that we felt would help make this change if it's at all possible, and we feel the First Division have not been adequately represented by our board. I'm disappointed with our board.

"I'm not trying to be personal, this is purely clubs trying to survive and it seems to me there has been a general malaise between the SPL board and the SFL board during this process.

"And I'm worried if we didn't do something ourselves then it couldn't be fixed."

Longmuir insisted his focus was on securing play-offs between the top two tiers.

He told STV: "We met with the professional game board and SPL and SFA chief executives were in attendance. We discussed one issue and that was play-offs.

"That is the action the bodies want to pursue, the position of the SFL is to continue to work towards meaningful change, by that we're involved in discussions with both parties and we are firmly focused on delivering change.

"We want to move it forward through play-offs with the pyramid structure to come later in time."

Meanwhile, Gray insisted the future of Third Division champion Rangers was not discussed by the group.

"That's not what this is about, it's not about the acceleration of Rangers through the divisions," he said.

The Ibrox club issued a statement, which read: "Rangers remain profoundly interested in all talks and developments on league reconstruction and has always been willing to play a full part in improving the game in Scotland. However, beyond that we cannot comment."

The Tynecastle club is about £25 million ($38 million) in debt, with £15 million ($23 million) of that owed to Lithuanian bank Ukio Bankas, which faces a bankruptcy hearing on Friday (AEST).

Hearts moved to allay any fears of possible administration earlier in the week with a statement that claimed it is doing everything it can to "trade normally" while insisting that "the club is completely up to date with player salaries and taxes and the club continues to head towards operational self-sustainability."

Ahead of this weekend's Scottish Premier League clash with St Mirren at Tynecastle, the former Jambos skipper and coach, said: "I'm sure the directors will let us know if anything happens.

"We've been told, hopefully, everything will be fine for next season so I can only go on that.

"I'm trying to build a team for next season and I'm pretty sure a lot of players out there would love to come here.

"I don't think the threat of administration will be bothering any of our potential targets.

"The first thing I ask them is if they want to come and play for Hearts and if they tell me that then hopefully we can get one or two signed up, no matter what's happening off the pitch.

"The best thing for everyone at the club would be for things to get sorted out off the pitch.

"As I've said since I took the job, the club isn't out of the woods and are still in a precarious position.

"But my sole focus is on the football, other questions are for the directors.

"I'm here as first team manager and all I can concentrate on is football matters."

Centre-backs Kelvin Wilson and Efe Ambrose and midfield pair Kris Commons and Joe Ledley were all given the week off before missing Celtic's 3-1 defeat by Motherwell last weekend.

They will be back in contention for the champion's clash against Ross County this weekend in Dingwall, where Celtic lost on its last visit.

But goalkeeper Fraser Forster, defenders Emilio Izaguirre and Charlie Mulgrew and forwards Gary Hooper and Georgios Samaras will be missing after being handed an early holiday this week.

Lennon is looking to keep his squad fresh for the Scottish Cup final against Hibernian on 26 May, with another eye on its early start to next season with its opening UEFA Champions League qualifier scheduled for 16-17 July.

Lennon told the Celtic View: "Charlie, Sammy, Gary, Emilio and Fraser will all be getting a break as they won't be getting an opportunity later on and we feel this is the best thing to do for them come the start of pre-season.

"Of course Ross County will be a difficult game - they all are - but I have to think about going ahead, moving on."

Lennon, whose team is 12 points ahead of second-placed Motherwell with three matches left, added: "I have to think about the lack of rest they are going to get come the summer, so all these things come into our thinking.

"It's been a long hard season for the players and there will be another long, hard schedule for them next season, with the qualifiers coming round so early.

"We are sacrificing a couple of games now with forward planning, one, for the cup final and, two, for close season and pre-season.

"We are the champions and must not forget that. The league is done and dusted. You don't like losing games but we have to give the squad players an opportunity now that the main games are over.

"I want to play some of them and give them some game time and rest the guys who have played a lot of games.

"There are squad places up for grabs in the cup final and it's healthy to have this competition."

Reports suggest the Edinburgh outfit is set to plunge into administration over debts to Ukio Bankas Investment Group (UBIG) and Ukio Bankas.

Hearts is reportedly £25 million ($37.44 million) in debt, with £15 million ($22.47 million) of that cash owed to Ukio Bankas, the Lithuanian bank which is itself in interim administration.

Last year, Hearts supporters helped raise more than £1 million ($1.5 million) through a share issue after the club was hit with a winding-up order by Her Majesty's Revenue and Customs over an unpaid tax bill.

Responding to reports of imminent administration, a statement on the club's website read: "The club has been made aware of rumours concerning the possibility of administration.

"The club will continue to do everything within its power to trade normally.

"It should be noted that Hearts has not required or received additional funding from UBIG or Ukio Bankas in over a year and is servicing its existing debt.

"The club is completely up to date with player salaries and taxes and the club continues to head towards operational self sustainability.

"This has been made possible by reducing operating costs while continuing to focus on increasing revenues through season ticket sales, match ticket sales, merchandise, hospitality and sponsorship.

"While the general economic and Scottish football marketplace conditions remain challenging, Hearts is focused on meeting its requirements as a business and a football club.

"The club's health and viability continues to be dependent on successful player identification, development and trading, careful cost control and building revenues.

"With the continued support of the Heart of Midlothian fanbase, the club has an opportunity to continue stabilising and then building for the future."

Celtic boss Lennon guided the Hoops to a second consecutive Scottish Premier League title, while McCall's Motherwell currently sits in second spot.

Butcher could secure European football for Inverness if it can retain third place, while Johnston led Queen of the South to an emphatic Second Division title success, as well as the Challenge Cup.

Managers from across the four Scottish leagues, as well as national team boss Gordon Strachan, voted for the manager they think has had the best season.

The winner will be announced at Glasgow's Hilton Hotel on 5 May.

PFA Scotland chief executive Fraser Wishart said: "Having counted the votes, these are the top four as far as the current managers across the SPL and SFL are concerned.

"Each manager was asked to vote for the best across all divisions.

"This was the closest-run contest we have ever had.

"It speaks volumes about the quality of managers we have in our game in Scotland and in fact, there are a few more managers who I am sure could also lay claim to the title.

"All four nominees have had outstanding seasons and thoroughly deserve the accolade of being voted the best by their peers."

On the same night, PFA Scotland's player of the year will also be announced, as well as the young player of the year, SFL1, 2 and 3 players of the year, a special merit award and goal of the season award.

The Australia international, 20, has been on the fringes since signing from Central Coast Mariners in January.

He was one of six changes made by the Parkhead manager in a 3-1 defeat at Motherwell on the weekend as Lennon rested some of his squad with the showpiece finale in mind and the early return for next season's UEFA Champions League qualifiers.

Rogic said: "Anything's possible. I'll do whatever I can in training and in the matches to come to hopefully try and earn a spot in the team.

"You always want to play so you've got to be ready to take your chance.

"I'm just working hard at training trying to play my part in the team's success and hopefully get a bit more game time in the games to come.

"Every games important when you're playing at Celtic. You're expected to win every game.

"It's important standards don't drop and you keep performing."

Rogic revealed he faces a particularly busy summer with Australia.

He said: "I get a chance during the off-season to go home and get a bit of time off but it wont be long before we're back for pre-season.

"There are three games for Australia in June, it's quite a busy schedule.

"The first games is in Japan at the start of June then two games back in Australia are a week apart.

"We're in camp for about three weeks, a week or two back home then back here."

Proposals for a 12-12-18 system, with the top two leagues splitting into 8-8-8, the introduction of play-offs, revised financial distribution and the merging of the SPL and the Scottish Football League were rejected after Ross County and St Mirren voted against them two weeks ago.

However, the SPL clubs met again on Monday to discuss four different play-off options and will reconvene next Tuesday to study the proposals in more detail.

After the meeting, which lasted around three hours, Doncaster stressed that the most important factor for the SPL clubs to consider is cost versus benefit.

"It remains a possibility, no more than that," he said. "The clubs have expressed a keenness to get round the table again.

"It may be that nothing can be agreed but the clubs are keen to have that conversation.

"The clubs reluctantly agreed that given the time before now and the end of the season, it is not possible to achieve a full merger in time for the summer so it is looking unlikely that there will be any reconstruction involving a merger.

"But we looked at four different play-off models today.

"There was no formal proposal, it was discussion meeting to see if anything could be agreed.

"There is a view generally that play-offs could be a positive thing but it may suit some clubs more than others.

"The devil is always in the detail and whilst we all might like the idea of play-offs you need to know how they will work.

"The clubs need to understand all the facts and figures, exactly what the risk is and what additional money they would get as part of those play-offs. All of those remain work in progress.

"What you are asking clubs to do is to take on the additional risk of being relegated but without all of the financial benefits that would have been accompanied with that risk with the all-through distribution model and the merger.

"What you need to do is cost out what revenues are likely to be generated by one particular model and how you distribute those revenues.

"The clubs will be getting together next Tuesday but understanding there will be a note of caution because of the difficulties of taking one element of the proposals. It is complicated."

Dundee United chairman Stephen Thompson rushed away from the meeting and when asked if things had moved any further forward, he replied, 'no'.

However, David Southern, managing director at Heart of Midlothian, appeared more positive when he left the national stadium.

He said: "It was a broadly positive meeting.

"The idea of league reconstruction will not be on the table but play-offs will.

"We are all still talking and all still moving in the right direction.

"There was no vote today, just discussions but play-offs are very much still on the table."

The Celtic boss was called into the official's room after the Hoops' 3-1 Scottish Premier League defeat at Motherwell.

The Northern Irishman was already serving a three-match touchline ban at Fir Park which dated back to a run-in with Norris after last season's 2-1 Scottish Cup semi-final defeat by Heart of Midlothian at Hampden.

Lennon was handed a six-match suspension for running on to the pitch after the game to confront Norris in his anger at a penalty award against Celtic, and the three-match part of it which was suspended was triggered earlier in the month when he was found guilty of using offensive language during a match at St Mirren Park on 31 March.

The former Celtic skipper was in the stands to see referee Norris award a second-half penalty to Well when Hoops defender Charlie Mulgrew tangled with Henrik Ojamaa just inside the area. Michael Higdon converted the spot-kick to give the home side a 2-1 lead.

It is understood Lennon had words with Norris in the tunnel area and, asked after the game if he had spoken to the referee, Lennon told Sky Sports: "He called me into his room. It was about a number of things but we'll leave that confidential for now."

On whether he might be in further trouble with the authorities, Lennon added: "I don't know. Maybe."

The Parkhead boss has to wait to see what, if anything, is contained in Norris's report, which has to be submitted to the Scottish Football Association within 48 hours of the game.

The match at the An der Alten Forsterei Stadium will take place on Friday, 12 July.

The Scottish champion intends to use the game as part of its preparations for the UEFA Champions League qualifiers.

The Hoops will enter at the second qualifying round and will face an as-yet-unknown opponent in the first leg on either 16 or 17 July.

Information on kick-off time and ticket details for the match against the Bundesliga2 side in the German capital have yet to be announced.

The Scottish Premier League announced last month that next season's top-flight campaign will start on Saturday, 3 August.

Celtic has already informed league chiefs that it intends to exercise its right to postpone its SPL fixture over the weekend starting 10 August so it can take part in a friendly with another unnamed opponent.

With a second consecutive Scottish title already wrapped up, Lennon took the chance to blood young talent.

Overall Lennon believed his squad players failed to take their chance to shine, however, the exception in his eyes was 20-year-old Rogic.

Despite his disappointment at the defeat Lennon was impressed by the January signing from A-League side Central Coast Mariners after Rogic made a rare start.

Lennon was hopeful there would be more to come from the attacking midfielder - who played 73 minutes before being substituted.

"It would have done Rogic the world of good today. I thought he was excellent first half though he faded a little bit latterly," the Celtic manager said.

"I think he's a bit short in terms of fitness levels which is understandable but once he gets a good pre-season under his belt he should be good to go next year."

Gary Hooper opened the scoring for the visitor in the 39th minute before Henrik Ojamaa levelled seconds before the interval.

Motherwell's top scorer Michael Higdon put the home side ahead from the spot five minutes into the second half after Celtic defender Charlie Mulgrew was adjudged to have fouled Ojamaa just inside the box.

Five minutes later right-back Mikael Lustig headed a Tom Hateley cross against his own post with the luckless Hoops goalkeeper Fraser Forster seeing the ball come off him and into his own net.

Motherwell moved on to 60 points, nine ahead of third-place Inverness with three games remaining and it would take a remarkable collapse to deprive the Steelmen of second spot but Europe is guaranteed.

There should be no surprise that Celtic looked ropey at times.

Having clinched the SPL title last week against Inverness, and with one eye on the early return in the northern summer for Champions League qualifiers, Hoops boss Neil Lennon allowed Kris Commons, Joe Ledley, Efe Ambrose and Kelvin Wilson to go on holiday.

Among the six changes to the visitor's side there were rare starts for defender Thomas Rogne, Australia midfielder Tom Rogic and striker Tony Watt.

The game was delayed five minutes for running repairs to an advertising sign on the roof of one of the stands and then the home side applauded Celtic on to the park in tribute to its title win.

Watched by Lennon sitting in the stands serving the second of a three-match touchline ban, Watt flashed a drive over the bar from the edge of the box in the first minute.

Celtic had a decent chance in the 17th minute when stand-in skipper Georgios Samaras set up Beram Kayal at the edge of the box but the Israel midfielder's strike, powerful as it was, went straight to Well keeper Darren Randolph.

A trademark Mulgrew free-kick from 30 yards on the half-hour mark had Randolph throwing himself to his left to parry clear but three minutes later he made an even better save from Hooper, who had escaped Stevie Hammell at the back post to latch on to Rogic's cross.

It looked like Hooper would have the easiest of tasks knocking in from three yards but Randolph brilliantly blocked the volley and the Steelmen breathed again.

There was a claim for a penalty at the other end seconds later when then ball looked to have come off Rogne's arm from a Keith Lasley flick but referee Euan Norris was having none of it.

Celtic's opener came when Watt sped past Simon Ramsden down the left and took advantage of Randolph coming too far off his line to knock the ball over to the unmarked Hooper.

The striker's header came off the crossbar before he gathered the rebound and knocked it over the line.

Motherwell looked rattled but was level when Lasley played in Ojamaa who went past Mulgrew with ease and before Lustig could intervene, he drove low past Forster and in at the near post.

It was an encouraging end to the first-half for Stuart McCall's men and there was only five minutes gone in the second half when Mulgrew clashed with Ojamaa in the Celtic box and Norris pointed to the spot.

Higdon confidently slammed the penalty high past Forster for his 25th SPL goal of the season and the keeper's misery was compounded five minutes later when Lustig inadvertently put a searching cross from Hateley against his own post with the ball rebounding off the stopper and into the net.

The game stretched rather dramatically thereafter.

The home defence looked as fragile as Celtic's but in the 63rd minute Forster had to stretch to make a good save when Chris Humphrey's shot deflected off Mulgrew and looked like looping over him, with the Hoops defender completing the clearance.

The Fir Park side had a great chance to increase the lead in the 69th minute when Ojamaa sent James McFadden racing clear with a pass that cut open the Hoops defence but, with Humphrey looking for the cut-back, he drove straight at Forster, who made another decent save from Higdon's low drive from the edge of the box moments later.

The game petered out in rather ramshackle style with Celtic squandering a series of half-chances and substitute Anthony Stokes, on for Samaras, hitting the post but the home side deserved the cheers it got from its fans at the final whistle.

Proposals for a 12-12-18 system, with the top two leagues splitting into 8-8-8, the introduction of play-offs, revised financial distribution and the merging of the SPL and the Scottish Football League were rejected after Ross County and St Mirren voted against them earlier this month.

SPL chief executive Neil Doncaster and several clubs claimed at the time that there could be no "cherry-picking" of the proposals but it has been reported that two new plans will be considered - the idea of play-offs and the alternative of an SPL 2 formed by Division One clubs, who met with the SPL last week after having their own talks.

Despite being against the original proposals on the basis that his fans were against the split, Ross County chairman Roy MacGregor is confident that change will take place.

He told BBC Scotland: "Change isn't a necessity, it's inevitable. We've got to find the right formula.

"There is a meeting next week and I really believe that something will come back to the table that everyone can buy into.

"I wouldn't be speaking as optimistically as I am if I didn't believe something would happen.

"I think it could be in place for next season. The board met and are looking at alternatives."

The Northern Irishman has guided the club to the Scottish title this season in fine style and could secure the double with victory over Hibernian at Hampden on 26 May.

But Lennon admits he is not sure what the future holds after that and has not ruled out an exit from Celtic Park this northern summer.

When asked where his future lies on the BBC's Football Focus programme, Lennon said: "I don't know."

He added: "I've got magnificent support from chief executive Peter (Lawwell) and the board, I've got a great club here and a great group of young players.

"But you just don't know what's around the corner and what challenges lie ahead for you, not just in your professional life, but in your personal life as well.

"So we'll take stock of everything after the Cup final, have a sit down and see what we do for next year."

County kept its European dream alive as an Ivan Sproule ended the Staggies' 15-year wait to beat United, who were forced to play for the last half an hour with 10 men after Barry Douglas was sent off.

The host made the breakthrough in the 53rd minute when Iain Vigurs got to the byline and his cut-back was nodded in at the back post by Sproule.

Adams said: "We had the better of the opportunities tonight and controlled the game. It was a very good performance and nice to get a home win.

"We hit the bar and got into very good positions but in the end Vigurs had a moment of brilliance to chip a pass to Sproule and it was a very good goal.

"It was win or bust and I said to the players at half-time, 'you have to believe'.

"We're delighted we've been able to win and close the gap on Inverness and go above St Johnstone."

He added: "We've got three difficult games now - Motherwell, Celtic and Inverness. The derby finishes the season and you don't know what will happen before then. It could be pivotal."

United boss Jackie McNamara said: "I think that is it over for Europe. Realistically, it would be very difficult for us.

"I thought it was a game we had to win and I'm very disappointed with the way it panned out, especially with the sending-off.

Douglas saw red 11 minutes after County took the lead, but McNamara struggled to see anything wrong with his player's challenge on Sproule.

"The first goal is always crucial when you come here, the way they play and defend. It's difficult."

On the sending off, he said: "I've just seen Barry's challenge on the monitor there and he has won the ball. I didn't even think it was a yellow, never mind a red."

The former Rangers defender replaced Barry Smith in late February and has lost just once in his seven league games in charge.

Brown said: "I had some great times here as a player and it is fantastic that I now have the chance to manage what I believe is one of Scotland's top clubs."

The Celtic manager argued it was "abysmal" and ridiculous" that none of his title-winning team had made the top four after their run to the last 16 of the Champions League.

Lennon revealed there was "ill will" in his dressing room after Michael Higdon, Andrew Shinnie, Leigh Griffiths and Niall McGinn secured more votes from their fellow SPL players than anyone from Celtic.

And Lennon could not contain his own anger after viewing the democratic outcome as a snub to his players, despite Victor Wanyama making the young player shortlist.

Lennon said: "It beggars belief that we make a semi-final of the League Cup, final of the Scottish Cup, win the championship, make the last 16 of Europe, beating Barcelona, beating Spartak Moscow, putting the country on the map again, and I think the outcome of those votes belittles all the efforts of the players. I think it's abysmal.

"Are people voting for the best player in Scotland or the most improved player in Scotland?

"There's a huge difference in my eyes and that's not taking anything from the candidates that were nominated.

"They have all had fine seasons, but to not have one Celtic player in that group is unbelievable."

Lennon's side sits 15 points clear of Motherwell ahead of its trip to face its nearest challenger at Fir Park on Sunday (Monday AEST).

He added: "I'm not sure if the way things have been portrayed this season as a foregone conclusion in the league, and a one-horse race and all that nonsense, has had any bearing on the voting.

"But it's never easy winning titles, I know that from my own experience, regardless of the competition or perceived lack of competition from outside parties.

"We had to contend with a really early European campaign, under a lot of pressure. No-one gave them a prayer, no Scottish team had ever got 10 points.

"We were still very strong domestically as well and it takes a lot to do that.

"I'm very disappointed that none of my players have been recognised for that.

"I think, for all their efforts and for putting Scottish football back on the map in a positive way, I think it's a smack in the face for them."

PFA Scotland chief executive Fraser Wishart pointed out that a lot of Celtic players had received votes but that the nominated players had been the outstanding members of their teams.

Motherwell striker Higdon, the SPL top scorer, has hit 25 goals while Shinnie has struck 15 times from an advanced midfield role for third-placed Inverness.

Griffiths has netted 25 times for a Hibernian side which is in the bottom six, while McGinn has been similarly talismanic for a similarly-placed Aberdeen team with 20 goals after being converted to a central striker following his release by Celtic.

Lennon said: "I have no idea what way the voting goes but you can't tell me that (Fraser) Forster, Wanyama, Kris Commons, Kelvin Wilson, Gary Hooper, weren't in the forefronts of people's minds when the votes were made. It's ridiculous.

"There is a lot of ill will in the dressing room now. The players are very, very disappointed with the outcome. They have performed heroically.

"There was a lot of anger in there, and bewilderment. And I totally understand that."

Lennon received more welcome news from the announcement when Wanyama declared he wanted to stay at Parkhead next season.

Celtic will now step up contract talks with the Kenyan midfielder and striker Gary Hooper.

Lennon said of Wanyama: "He's never intimated that he wants away. The reality of it is different but we will do all we can to tie him down on a long-term contract.

"He's a wonderful player, he is only 21, and he has got so much more to come.

"He only has a year left on his contract but the club is working hard in the background to give him a deal that will satisfy everybody.

"Gary has a year left, we offered him a contract which has not been signed, so we're hoping to come again. Talks will be resuming in the next couple of weeks."

Worthington Group plc, which recently purchased a share of a company owned by the club's former chairman, Craig Whyte, posted the notice yesterday.

The allegations relate to the conduct of Green and commercial director Imran Ahmad, it said.

Worthington Group said it uncovered the alleged "information" during its purchase of a 26 per cent stake in Whyte's company Law Financial Ltd.

The group claims Sevco 5088, which bought all of the business and assets of Rangers when the club entered administration last year, is a subsidiary of Law Financial.

Rangers released a statement yesterday which said Sevco 5088 is a defunct non-trading company, which is "not an active subsidiary of the Rangers International Football Club".

Green, also in a statement to the London Stock Exchange, announced last week that he was stepping down following controversy over alleged racist comments he made in a newspaper interview and speculation that he had closer links to Whyte than he had first admitted to.

Worthington Group's stock market announcement said: "During the course of the company's due diligence process, relating to its purchase of a stake in Law Financial, information has been discovered relating to the conduct of Mr Charles Green and Mr Imran Ahmad. This has today been reported to the Serious Fraud Office."

Rangers said earlier that "no legal claim has been received by Charles Green, Imran Ahmad or the group" from Whyte, Law Financial or Worthington Group.

No-one was immediately available to comment at the Serious Fraud Office.

The Hoops boss celebrated clinching the club's second successive Scottish Premier League with his side's 4-1 win over Inverness.

And Strachan believes he is amongst the favourites to win the PFA Scotland prize for outstanding managerial candidate.

As well as the club's SPL triumph, Lennon also masterminded the run to the UEFA Champions League last-16 that included the famous 2-1 win over Barcelona and led the Parkhead club's march to the Scottish Cup final.

But Dark Blues boss Strachan says Lennon will also face competition from Motherwell's Stuart McCall, Terry Butcher of Inverness, Ross County manager Derek Adams and Queen of the South's Second Division-winning head coach Allan Johnston.

Strachan said: "There are good candidates. Obviously Lenny for his good work winning the championship and getting to the stages they got to in the Champions League.

"Then you have big Terry. He had limited resources and a bad start to the season but came back to do well and produce good players that people are interested in.

"Then you have Derek Adams, who has taken Ross County as high as they have ever been. And Stuart McCall obviously. I saw Motherwell against Dundee United the other night and it was a fantastic performance.

"There is also Allan Johnstone at Queen of the South and they have all got credentials that are good. We have never been short of good managers in Scotland."

But former Celtic boss Strachan claims the fall-out from Rangers' liquidation and demotion to the Third Division will cloud the views of some people on the feats the current incumbent of the Parkhead hot seat has accomplished this term in its absence.

"There are others things that have blinded football supporters from the actual football this year," said Strachan.

"Everything that is involved in the madness of the Scottish game takes it away from the football itself. It's not the football's fault, it's the nonsense that goes on sometimes.

"There have been headlines that are not about football and I'm scared to think about the number of pages written about things outside football. You could probably take away the Amazon rain forest with it all.

"I don't think people are trying to take away from what Celtic achieved, it's just the other things were taking up space."

Strachan spoke to the press as the PFA Scotland launched its search for its Manager of the Year.

Every club boss from all Scotland's 42 clubs will be entitled to vote for their top dugout performer of the year.

But for Strachan, few will ever come close to matching the heights reached by Manchester United's Sir Alex Ferguson after the Scot clinched his 13th Premier League title.

Strachan - who played under the Old Trafford boss for Aberdeen, Scotland and United - said: "I heard Sir Alex describe Ryan Giggs as a freak - he's in the same boat. But he's an even bigger freak because he is so good at his job.

"People keep telling me about sports psychologists and all the rest. That man is the best sports psychologist in the world. You only get these people once in a generation - he's the one.

"How long will he go on for? Forever. He'll just get angry with God and defy him as well."

McCall has recently signed a new two-year contract at Fir Park and said there had been no contact from the League One club, which sacked Danny Wilson two weeks ago before appointing Chris Morgan until the end of the season.

McCall added on ESPN: "I think it only comes from the fact I had five great years at Sheffield United.

"It's a smashing club but I'm certainly enjoying my time at Motherwell.

"They are in the play-offs and they have got a great chance of getting up and hopefully they do."

Former Blades player and coach McCall is on the verge of leading Motherwell to the runner-up spot in the Scottish Premier League after taking it to the Scottish Cup final and UEFA Champions League qualifiers in his first 18 months in charge.

The Greece international came on as substitute against Inverness at Parkhead on the weekend and scored a superb fourth goal in the 4-1 win which clinched the Scottish Premier League title.

With skipper Scott Brown sitting in the stand recovering from surgery to solve an abductor problem, Samaras was the longest-serving Celtic player on the pitch when the final whistle confirmed his third SPL championship medal.

The 28-year-old forward, who signed from Manchester City in July 2008 after a loan spell at the club, also has a League Cup winners medal and gets the chance to win his second Scottish Cup when Celtic takes on Hibernian in the final next month.

As he reflected on his time at Parkhead while also looking to the future, Samaras claimed 'winning games and titles' was what kept him going.

"I play football because I love it," he said.

"I want to have great memories when I have retired.

"These memories are about winning games and trophies, not the money.

"I love this club. I have been here six years and I feel that I have more to give.

"I am 28 and I do not know how long I will play football, maybe seven or eight years, maybe 10 years, maybe 12.

"I like to live my life in the now. I do not know what will happen in the future.

"I feel nice at this club so we will see what happens."

Samaras joked when asked if longevity in the game could equal that of Ryan Giggs, who is still turning out for Manchester United at the age of 39.

He said: "He is a legend. He is one of the best players in European football in the last 20 years.

"But I cannot see the future. I do not have this special power ... yet.

"It is nice to live in the now and wait to see what happens in the future."

Former Celtic striker Jan Vennegoor of Hesselink recently claimed Samaras was on his way to becoming Mr Celtic but he believes that accolade belongs to Brown.

"I think Broony is Mr Celtic," he said. "He came here six months earlier than me.

"It was great to hear those words from a great player like Jan, a great man as well.

"I really appreciate what he said because I respect him.

"But I think this club already has a great leader in Broony.

"We all look up to him. In Scotland, the captain has to be Scottish.

"Broony is perfect for this role. I cannot see anyone replacing him in this position."

Despite the absence of traditional rival Rangers from the SPL this season, Samaras insists this season's title win did not elicit a different feeling.

"No, the same," said the former Heerenveen player. "It has been a tough season. It is not easy to win games and win titles.

"It is about 20-25 players working hard, helping each other. If you play and do well, that is good.

"If you look at the whole campaign, we deserved to win the league. Fifteen points is a big difference.

"We focused more on the Champions League and the start of the season so we were a bit flat then.

"But we deserved to win the title."

The Pittodrie men stayed one point ahead of Hibs in eighth place but may count themselves fortunate as the Leith side created most of the chances, albeit during the course of a rather lacklustre game.

McInnes, though, will now know what he has to do to get the Pittodrie men back into the top half of the table next season, which, on the evidence of this game, is quite a bit.

Hibs' top scorer Leigh Griffiths, who scored the winner when the Easter Road side came back from 3-0 down to Falkirk to win 4-3 in their William Hill Scottish Cup semi-final at Hampden last week, missed a couple of decent chances to add to his 25 goals this season in a tepid first half.

Eoin Doyle struck the post after the break after Danny Handling had missed a good chance while defender Paul Hanlon came close with a header later on, while home keeper Ben Williams was a virtual spectator for most of the evening.

After securing a 44th league championship in Scotland, the Glasgow club can go on to complete the double by beating Hibernian in the Scottish Cup final next month.

With long-time rival Rangers dropping into the bottom tier last northern summer as a punishment for financial mismanagement, Celtic has virtually been unopposed this season - winning 22 of its 34 matches so far.

Celtic needed just one point against Inverness to wrap up the title but took all three thanks to a brace by Gary Hooper and further goals by Joe Ledley and Georgios Samaras. All the goals came in the final half-hour.

"Winning does become a bit of a habit," Ledley said afterwards. "It's the hardest thing - going out there and winning games.

"When you join a club like Celtic it takes a while but you grow into it and then that's all you want to do.

"We're a young squad - and very hungry - and I think that's what you need in a team.

"Everyone wants to win and when we don't win there's a few arguments and things like that.

"We're winners at the end of the day and that's what we want to do.

"The pressure to win is the best there is. It's no good going to a club that's mid-table or fighting relegation and thinking 'let's go here and get a point or hang on'.

"At Celtic, wherever you go, whether it's in the league or the Champions League, you are always under pressure to win.

"That's what you want as a footballer - to win things.

"It's fantastic to come here and have that pressure and I think we've dealt with it fantastically well this season especially in the Champions League.

"Hopefully we can just continue that until the end of the season."

Ross County captain Richard Brittain scored a double at McDiarmid Park to deny victory to the team he is trying to avoid joining in the northern summer.

Brittain, who has been trying to persuade St Johnstone to tear up the pre-contract agreement he signed with the Perth club in January, levelled with expertly-taken penalties 14 minutes from the start and end of the game in a 2-2 draw.

The Perth club has so far refused Brittain's request and the 29-year-old, who has cited family reasons for his change of heart, was jeered by some Saints fans and emphatically celebrated his second equaliser.

Steven MacLean and Murray Davidson both headed Saints in front but the draw only really favoured Motherwell and Inverness, who occupy the two European places on offer behind champion Celtic.

Jim McAlister shot Dundee into a half-time lead but Steven Thompson levelled for the home side with a header after the break.

St Mirren captain Jim Goodwin saw red in the second half for a second yellow card offence to hand Dundee the initiative.

With nine minutes remaining Finnigan guided a header in off the bar to reduce the gap between the two bottom sides to 10 points with four matches remaining.

Heart of Midlothian moved level on points with Edinburgh rival Hibernian after John Sutton's fourth-minute tap-in sealed a 1-0 win away to Kilmarnock at Rugby Park.

More than 2,000 Thistle fans made the trip with their side needing only a point for promotion, but they were almost silenced just four minutes into the game when Conor McGrandles forced Scott Fox into a save.

Alan Archibald's men soon gained a foothold in the game, however, and should have opened the scoring in the 31st minute when Conrad Balatoni headed wide from close range.

Ross Forbes then struck the crossbar with a left-footed free-kick two minutes later as the Jags continued to threaten.

The visitor found the goal it was looking for five minutes into the second half when Andy Dowie headed home Forbes' corner.

Chris Erskine ensured the celebrations could really start with a clinical 78th-minute finish.

Second-placed Motherwell's 3-1 win at Dundee United on Saturday leaves the Hoops looking for one point against Caley to secure the championship at home for the first time since April 2006 when John Hartson scored in a 1-0 win over Hearts.

Lennon's side reached the William Hill Scottish Cup final with a 4-3 semi-final win over Dundee United at Hampden last week and he hopes to give a big home crowd another treat.

"We haven't won it (title) in front of our fans for a long, long time," the Hoops boss said.

"I think the last time we did it was under Gordon Strachan against Hearts when big John got the winner so it would be lovely to win the title in front of the home support and I am hoping it will be a full house.

"It should be very joyous. We have an exciting three or four weeks leading up to the final.

"It is just rewards for the efforts of the players.

"It has been a great season and I am so proud of them.

"We are on the brink of another championship which I can tell you that is a very special occasion.

"I'm really pleased that we won the semi-final last week, that was huge for momentum for the rest of the season.

"I hope they play the way we know they can tomorrow.

"I hope we get a full house, I hope the supporters get right behind the team, I'm sure they will and I hope they enjoy their day."

The former Celtic skipper will sit in the stand after a three-game touchline ban which hung over him from last year was triggered when he was found guilty of a misconduct charge in midweek, and he revealed some of his players will also be taken out of the firing line over the next few weeks.

With an early start to next season due to UEFA Champions League qualifiers starting in mid-July, Lennon will give some of his squad time off before the cup final against Hibernian at the end of the season.

The Northern Irishman said: "We have already made plans for the players to get a holiday and we will stagger that over the next few weeks and then we will have everyone back two to three weeks before the cup final.

"Some of these players are playing through June and we are going to be back mid-July for pre-season games and the Champions League qualifiers, so they need a rest and this is the only opportunity we can give them, really."

The Hoops, who need just one point from its final five fixtures, could have wrapped up the title without kicking a ball if Motherwell had slipped up against United.

However, a clinical display from Motherwell helped it claim all three points to reduce the gap at the top of the table to 12 points.

It means Celtic will now have the opportunity to clinch its second successive league title in front of its own fans in Sunday's match against Inverness Caledonian Thistle at Parkhead.

At Tannadice, Stuart McCall's side took the lead after just two minutes when Michael Higdon found the net with a strike from 25 yards.

Henrik Ojamaa doubled its lead in the eighth minute before Higdon rifled home his second of the game 10 minutes after the break.

Jon Daly sent a shot through the legs of Motherwell goalkeeper Darren Randolph to pull one back for United in the 69th minute, but the visitor held on for the win that keeps Celtic's title champagne on ice.

The Hoops boss attended a disciplinary tribunal at Hampden Park and was found guilty, on the back of two complaints to the SFA, of using offensive language towards Saints skipper Jim Goodwin during a match at St Mirren Park on 31 March.

No sanction was issued for the breach of disciplinary rule 203 but a suspended three-game ban from last season was triggered.

The former Celtic skipper will not appeal and thus will sit in the stand for Sunday's potential Scottish Premier League title winning game at home to Inverness.

At his weekly press conference at Celtic's Lennoxtown training complex, the Northern Irishman, who revealed he will offer striker Anthony Stokes a new contract, said: "It is four hours of my life that I am never going to get back.

"It was a complete waste of time and effort.

"It sums up a lot of things about football in this country; petty, narrow-minded.

"There was a fourth-official stood six feet away from and didn't feel I did anything wrong so I still think it is bizarre that on the strength of two complaints, from a game that was televised all around Britain and which maybe had 500,000 people watching that the SFA decided to take this on."

Lennon continued: "I am not going to lie (about doing it) but that sort of language is used in every game.

"I am not condoning it but it is an instinctive reaction.

"What you have now, it has opened up a huge can of worms for the SFA.

"Me and my staff, what are we going to do, complain about every manager using foul language from now on?

"You only need two complaints obviously before you are hauled up before the SFA so there is going to be a big, big queue of people outside Hampden."

An SFA disciplinary tribunal found that Lennon had breached competition rules when he used offensive language against St Mirren captain Jim Goodwin during the Scottish Premier League encounter on 31 March.

Although no sanction was imposed, Lennon had a suspended three-match ban against his name from last season that came into effect.

He has five days to launch an appeal.

Stand-in skipper Webster missed his side's 4-2 defeat to Ross County with a thigh strain but is back in contention for this weekend's match at Rugby Park in the Scottish Premier League, while Barr has shaken off a lingering ankle complaint.

Locke, however, will have to monitor Gordon Smith after he was injured in an Under-20s match with Motherwell in midweek. Long-term absentees including captain Marius Zaliukas and Danny Grainger remain unavailable.

Provisional squad: Macdonald, Barr, Mullen, Webster, Wilson, McHattie, Stevenson, Tapping, Novikovas, Taouil, Walker, King, Sutton, Smith, Ngoo, Ridgers, Holt, Prychynenko, Carrick, Nicholson.

Plans to introduce a new 12-12-18 set-up under one league body were shot down on Monday when Buddies chairman Stewart Gilmour and his Staggies counterpart Roy MacGregor both voted no.

That drew stinging rebukes from Heart of Midlothian chief executive David Southern and Aberdeen chairman Stewart Milne, with Gilmour in particular picked out for criticism.

But Blue Brazil chief Findlay - a former Rangers vice-chairman - says those attacks are the actions of desperate men now releasing that their decision to refuse the Ibrox club re-entry to the SPL after it was reformed as a newco last northern summer has proved costly.

Findlay - who resigned his boardroom role at Rangers in 1999 after being filmed singing a controversial anthem - told Press Association Sport: "What I find ironic is the hysterical reaction of certain Premier League chairmen who kicked Rangers out of the SPL for whatever reason.

"Suddenly they have realised they have made a big mistake and now want them back in (the same league body) as quickly as possible - but they haven't got their way.

"Well hell mend you, you shouldn't have kicked them out in the first place.

"It's far too easy to blame the likes of St Mirren and Ross County for what they have done. Of course it is. The problem with the Premier League is that the people who should make themselves out to be the scapegoats are the ones who kicked Rangers out.

"What we are seeing now is a fit of pique. They think everybody else should just behave like a bunch of nodding dogs. They are now not happy because some people have said no.

"All this bleating that is going on is quite comical."

The league reconstruction bid would have seen the SPL merge with the Scottish Football League's three divisions and reformed in a new three-tier set-up.

A fairer share of income and the introduction of play-offs were also promised.

But those hopes have now been sunk after the SPL clubs failed to reach the minimum 11-1 majority to proceed.

Hamilton chairman Les Gray has called a meeting of the 10 First Division clubs - including Cowdenbeath - on Monday with the prospect of an SPL2 expected to be on the agenda, although SFL chief executive David Longmuir insists there is no plans for a 'breakaway'.

Findlay will attend the second-tier get-together but is adamant that Cowden is 'not interested' in joining SPL2 and claims the club favours a 42-club solution.

And he was similarly outspoken on the 12-12-18 plans, which several club chairmen have insisted had to be brought in to stave off financial disaster.

"I have never thought that simply tinkering with the league structure was the answer," he said.

"All this stuff about having two leagues of 12 and then they split at midnight or whatever is definitely not the answer.

"Clubs only go out of business because they are not being run properly. It's as simple as that. If you run your club in the right way and live within their means, your club will not be going out of business.

"You can do what Cowdenbeath does, and that is live within your means - and we do not have a single penny of debt - or you get the right people in charge of the game, which we don't, to make sure we have a structure which means every club gets a fair share of the income so the smaller clubs get the chance to develop its own players and improve the quality of the product.

"That would mean, however, that the big clubs would have to live within their means, which they currently seem incapable of doing."

And Findlay suggested the time was now up for Scottish Football Association chief executive Stewart Regan and Neil Doncaster, his opposite number at the SPL.

He said: "I would pose the following questions, under the stewardship of Mr Regan and Mr Doncaster has the game improved? Has the product improved? Have the crowds improved? Has the income improved? Has the sponsorship improved?

"If the answer is as obvious as it is, then those who organise the game - namely the club chairman - ought to ask if they haven't done so, isn't it time we brought in the men who will?"

Third Division Stirling Albion's operations director, Stuart Brown, believes the forthcoming meeting of the First Division clubs is 'inappropriate' and claims the formation of an SPL 2 would be a retrograde step for the game in Scotland.

He told Press Association Sport: "There is an element of divisiveness about that meeting.

"If they have something to say then why not say it to the 30 clubs, rather than have a meeting that can only be described as unofficial.

"I shudder to think what would happen if there was an SPL 2. I hope the First Division chairmen see it as a non-starter.

"It would be a real backward step for Scottish football."

Third Division Annan Athletic's chairman Henry McClelland believes a solution can only come by involving all 42 clubs.

"I don't agree with the First Division clubs having the meeting, it looks as if they are trying to stitch something up," he said.

"I would be very disappointed in the First Division clubs if the purpose of the meeting was to try to form an SPL 2 but I don't think that will be the case.

"I believe all 42 clubs should get together with an arbitrator, someone like Henry McLeish (Scotland's former First Minister), with maybe a couple of other independent people, to find a way forward."

Amid much acrimony at Hampden Park, St Mirren and Ross County voted against the package that would have seen a merged 12-12-18 structure with extended play-offs, a fairer distribution of central income and a pyramid system allowing promotion from the non-league ranks.

Aberdeen chairman Stewart Milne hit out at Saints counterpart Stewart Gilmour after the Scottish Premier League failed to secure the 11-1 vote necessary to send the plan to the Scottish Football League.

Gilmour, along with others, called for some form of mediation to find an agreement, which the SFA offered but only at the request and with the blessing of the other footballing bodies.

A statement released by the Board of the Scottish FA read: "Over the past 12 months, representatives of the Scottish Premier League and Scottish Football League have worked tirelessly and collaboratively to present an exciting and financially viable proposal designed to take Scottish football forward for all 42 clubs.

"The outcome of Monday's Scottish Premier League vote, however, has been characterised by acrimony and rancour.

"Scottish football, even in times of grim uncertainty, should uphold the value of mutual respect, especially among clubs who all have a place within their communities.

"It should be remembered that 10 out of 12 top-flight clubs voted in favour of change.

"It is with this in mind that the Scottish FA reiterates its commitment to restructuring on the five principles of a single league body, fairer financial distribution, introduction of play-offs, parachute payments and a pyramid below the third division.

"The governing body calls on both the Scottish Premier League and the Scottish Football League to re-affirm their commitment to the five principles.

"We are aware of public comments from club chairmen from both the SPL and SFL inviting the Scottish FA to intervene to find a solution.

"It should be noted that we have, over the duration of the reconstruction process, facilitated a series of discussions via our Professional Game Board.

"After the events of last summer, the Scottish FA called upon the leagues to meet under an independent chair with a view to agreeing reconstruction proposals by October 2012. This was rejected by the leagues, who sought to promote their own proposals.

"In December 2012, when that process faltered, the Scottish FA's PGB invited all parties round the table to get the process back on track, which culminated in the agreement in principle in January.

"Following the separate meetings of each league's clubs in January 2013, the Scottish FA again sought to provide assistance to take forward an implementation plan. That offer was rejected by the leagues.

"The Scottish FA's rules - and the respective rule books of the league bodies - do not allow for the governing body, or any external body, to 'take control' of a separate company in possession of commercial contracts worth millions of pounds.

"However, if it is truly is the will of the clubs, the Scottish FA is prepared to get involved and act in the best interests of the national game.

"This will require a mandate to the Scottish FA from both the Scottish Premier League and the Scottish Football League, so that positive changes to improve Scottish football's future can be proposed without the threat of legal recourse or judicial review.

"Structure, finance, voting and governance are the key issues all of which are intertwined and need to be reflected in one coherent set of proposals. The views of supporters and the general public must also be taken into account."

The statement continued: "Lest it be forgotten, with the honourable exceptions of Celtic and Rangers in recent years, Scottish clubs now routinely exit European football in the qualifying rounds.

"Our national men's team are bottom of FIFA World Cup Qualifying Group A and are ranked 77th in the world.

"Some of our biggest clubs are experiencing serious financial difficulty.

"There is no better snapshot to illustrate the current climate than the fact that the afterglow of goodwill and positivity generated by two exceptional William Hill Scottish Cup semi-finals this weekend lasted less than 24 hours.

"We all have a duty to protect and promote the national game.

"The Scottish FA urges the league bodies, and their respective clubs, to embrace the positive aspects of change now, or to formalise their request to the Scottish FA for external assistance."

The SFA's offer has received support from Supporters Direct Scotland, with the group's head, Paul Goowin, saying: "I am delighted to see that the SFA are willing to step in to try to ensure that the important ground that has been won over the past year is not lost.

"We firmly believe that a compromise solution must be quickly found that will allow for the financial stability of the game in Scotland.

"All fans we consulted with are in favour of a single league body, fairer financial distribution, the introduction of play-offs, parachute payments and a pyramid below the third division.

"We firmly believe that everybody with an interest in our game and that includes its biggest stakeholders - the fans - gets behind this initiative to ensure that we resolve the differences as soon as possible. "We are of course available to be involved in any part of this process."

The Paisley chief joined with Ross County chairman Roy MacGregor to vote down plans for league reconstruction.

The blueprint would have seen the Scottish Premier League and three divisions in the Scottish Football League merged into a new 12-12-18 set-up.

Eleven of the 12 SPL clubs were required to vote yes for the motion - which also included plans for a fairer share of cash and the introduction of play-offs - but the two dissenters paired together to shoot down the move for change.

Hearts chief executive David Southern revealed after the Hampden stalemate that Celtic had offered to do away with the 11-1 majority for votes on league reconstruction in a bid to push a deal through.

He even called the move a 'significant compromise'.

But Gilmour rejected that claim - insisting the offer was a desperate last-ditch attempt to push through the proposals, but one that did not remove the 11-1 vote from other big-ticket ballots.

He told Press Association Sport: "We have been against the 11-1 voting structure for a long time.

"It was suggested at yesterday's meeting that they would cherry-pick one piece (league reconstruction) from the votes requiring an 11-1 majority and replace it with a 75 per cent majority.

"But that was only as a means of getting their proposal passed. That was totally unacceptable to St Mirren Football Club."

The 11-1 vote has long been a source of frustration for the smaller clubs in the top flight after Celtic and Rangers - before the Ibrox outfit was demoted to the Third Division after its liquidation - used it to block proposals for change.

But with Rangers out of the picture, the non-Old Firm clubs hoped to do away with it - only for Aberdeen to unexpectedly side with Celtic last October as it voted to retain the unpopular measure.

Now Gilmour - who followed up his defiant stand with MacGregor by posting on Twitter lyrics from the Will Smith song Just The Two of Us - claims the offer to remove the need for 11 'ayes' on league reconstruction did not go far enough.

"The clubs agreed to change the 11-1 vote late last year, but one club (Aberdeen) changed their mind at the very last minute," explained Gilmour, who cited fan opposition to the 12-12-18 scheme while casting his no vote.

"Then yesterday's offer came. If the whole of the 11-1 vote list had been removed, that would have been one of our main issues removed but there still remained the fact we felt this was the wrong league structure.

"But the offer to implement a 9-3 vote was only for the topic of league reconstruction. Not the other qualified resolutions such as financial distribution, the Under-21 rule, home-grown talent rules and season start dates.

"There was no suggestion that the 9-3 vote would be applied to these matters, none at all.

"We did not consider the offer to apply the 9-3 vote to league reconstruction as a concession. It was a way to get the vote through."

Gilmour has threatened legal action against anyone suggesting his club's vote was cast in a bid to curry favour with Rangers.

He also rejected suggestions that he voted down the plans because it may effect the sale of the club. Gilmour and four other directors put the League Cup holder on the market back in September 2009 but have yet to find a buyer.

He said: "People have said this decision may have something to do with us selling the club - that's totally false.

"The St Mirren board feel that the league restructure model that would have seen the two 12-team division split into three of eight was totally against our wishes.

"We think it would have been unworkable. Switzerland and Austria proved that by trying out the same model and then getting rid of it again."

Meanwhile, in a statement, the club also dismissed claims made by Aberdeen chairman Stewart Milne that Gilmour had acted in 'selfish self-interest'.

It said: "We find it hard to accept other football clubs telling us how to vote on football matters, or indeed questioning our motives. It is the right of all clubs to make their own decisions and other clubs should respect this.

"We are being accused of self-interest. Is that the self-interest in consulting with our supporters and staff prior to the board making this decision? If so, we are guilty.

"We are very grateful for all the messages of support we have received not just from our own fans but also from supporters of many other clubs who did not wish this proposal to go ahead.

"We firmly believe in our heart and in our head that this is the correct decision for Scottish football."

The Paisley club and Ross County both vetoed the proposals at the Scottish Premier League meeting, which required a majority of 11-1 to take the planned changes to the Scottish Football League.

Gilmour, in particular, was the target of criticism by furious Aberdeen chairman Stewart Milne after failure to secure the required backing for reform at the summit at Hampden.

The Saints chief told the Daily Record: "Let all of them blast their shotguns.

"I'm still firmly of the belief, with all my heart and not letting it rule my head, that what I did at Hampden was the right thing to do.

"I still want to see elements of the reconstruction proposals - like a single league body - implemented. But not at any cost.

"First of all I'll tell the St Mirren supporters later today the reason for doing what the club did at Hampden."

St Mirren and Ross County vetoed proposals for a restructure of the Scottish game at an SPL meeting at Hampden, which required an 11-1 majority to send the plans to the Scottish Football League.

Despite the outcome of the formal vote, Doncaster indicated he had no plans to step down from his own position.

He said: "I'm here for as long as the clubs want me to be here.

"I believe very much in the Scottish Premier League and I will do my utmost to continue to do the best by that league.

"There is a lot of work to be done by the entire executive team over the summer.

"We've got sponsors to find. We need to bring as much money as we can in to benefit the SPL clubs and that work will continue."

The plans would have seen both league bodies merge in a 12-12-18 structure with a pyramid system below.

The top two leagues would then split into three after 22 games in a bid to generate extra revenue, which would have been split more equitably with current First Division clubs.

Doncaster added: "I'm extremely disappointed for Scottish football as a whole.

"But I'm particularly disappointed for the First Division clubs, who were really relying on this vote today, relying on the SPL clubs allowing a redistribution of income that would have enabled clubs in the First Division to sustain full-time professional football in an environment where it's so difficult at the moment.

"That redistribution of money, the single league, the pyramid structure, play-offs - all of those benefits have now been denied us by this vote today."

All 12 clubs had previously reached unanimous agreement in principle on the proposals.

Asked why two clubs subsequently opted not to back the plans, Doncaster said: "That's a question you would need to ask individual clubs.

"What I can't do is talk about individual clubs and the way they voted or the reasons they voted that way. That's a conversation you will have to have with them.

"For my part, we, as an executive, have carried forward these proposals.

"On two occasions, the proposals have come in front of clubs; on two occasions, they have been unanimously backed by all 12 clubs.

"But, at the final hurdle, when we needed 11 clubs supporting, 10 put their hands in the air and two did not."

On whether failure to gain unanimity when it came to the crunch was embarrassing for the SPL, Doncaster said: "More than anything, it's just disappointing."

Asked whether the proposals were now dead in the water or could be revisited in the future, he said: "The idea of cherry-picking was discussed today.

"The difficulty is that one club's cherries are not another club's.

"Consensus can only be achieved where there is real compromise on all sides.

"That's what got these proposals to the point that we had, with 12 clubs voting in principle of taking them forward.

"It's just at the final hurdle, when we needed 11 clubs, two clubs voted against."

Despite suffering such a major setback, Doncaster was adamant that the SPL remains an attractive product as it seeks sponsorship for the top-flight.

He said: "The SPL has got a great deal going for it as it is.

"We are already, per capita, the highest supported league in Europe. SPL football is watched around the world in many countries.

"It's a game that's got a great deal going for it, it's a league that's got so much going for it.

"It's just disappointing that, at a time when so much work has been carried out to take these proposals forward to improve the game even further, and which would have benefited the First Division, that, at the final hurdle, we fell short by one vote."

He added: "The broadcasters made it very clear last year when they signed new long-term agreements with the SPL, despite the loss of Rangers last summer, there remains a real belief in the league.

"It's just disappointing that these plans, which would have improved the game even further in this country, have suffered the knock-back that they have today."

An angry Milne hit out at Saints counterpart Stewart Gilmour after the Scottish Premier League failed to secure the 11-1 vote necessary to send the plan to the Scottish Football League.

The vote killed off a package that would have seen a merged 12-12-18 structure with extended play-offs, more equitable distribution of central income and a pyramid system allowing promotion from the non-league ranks.

Gilmour, who was on the SPL steering committee that came up with the plan, agreed in principle with the SFL in January, was first to leave Hampden after about four hours of talks.

The St Mirren chairman made no comment but his colleague from Aberdeen soon emerged to unleash his disgust.

St Mirren and County had both expressed concerns with the plan to split the top two leagues into three divisions of eight after 22 games - a scheme the SPL believed would generate extra income from television and sponsors but that the objectors feared could damage season ticket income.

Gilmour had also made it clear he was opposed to the retention of the 11-1 voting structure for protected issues, such as limits on the number of televised home games for each club.

However, Gilmour and County chairman Roy MacGregor rejected a compromise deal offering to change the democratic system for future league structure changes to 9-3 - a decision that left Milne fuming.

Milne said: "This is going to have major implications for Scottish football - it's going to potentially seriously damage the game in the long term.

"I'm very angry because I think today we have let down Scottish football.

"St Mirren Football Club have really got to pose themselves the question: why are they prepared to put the rest of Scottish football in jeopardy just because of their own selfish interests?

"This is a massive opportunity that has been blown, particularly on the whims of an individual.

"In that room, we've got to be in there with the interests of our club but we've got a wider responsibility for the SPL as an organisation and also wider Scottish football.

"None of that was displayed by Stewart Gilmour and St Mirren Football Club."

The Aberdeen chairman questioned what St Mirren's 'agenda' was and claimed its decision to reject the reconstruction rules defied logic.

And that led Milne to believe that Gilmour's public concern about voting structures was disingenuous.

"It's just another red herring that Stewart continually threw on the table," he said.

"If it was so important, why was he not prepared to back the change that was offered on the table today, that future league reconstruction would be dealt with a normal 75 per cent vote the same as the rest of business?"

Hearts managing director David Southern was also confused by Gilmour's rejection of the voting change.

Southern said: "The concession was a significant concession.

"All 11 clubs were led to believe the stumbling block was the 11-1 vote.

"The concession was to change the 11-1 to 9-3 so the stumbling block was removed.

"You now need to go and ask the club that believed that was the stumbling block and then change their mind."

Southern insisted none of the protected matters should have been 'deal-breakers' and added: "I do believe that the 11-1 vote was just used as a smokescreen to protect other people's interests."

Milne claimed Gilmour had failed to properly explain his opposition and he added: "I'm disappointed in Ross County as well. It was stressed to (chairman) Roy MacGregor that he has a responsibility that goes beyond Ross County, he has a responsibility as part of the SPL set up to have wider interest in Scottish football."

MacGregor has not fully explained his opposition, although he argued at the weekend that ignoring the views of the club's fans and staff would be 'suicide'.

Gilmour claimed before entering Hampden that the vote should not be the 'now or never' opportunity to reform Scottish football.

He expressed hope of compromise but added: "One must stand with what one thinks and feels with one's heart and one's head. However, I do think there's a way forward to get into one body; way forward for an all-through distribution model and I'd like to work hard towards that.

"Why should we not cherry pick? Take the good points and get the good points moving. I think that's the way forward for Scottish football."

The problem is that SPL clubs do not want to give up money to First Division clubs without increasing the revenue, something most of them believed the middle-eight would achieve.

Clydesdale Bank's sponsorship deal expires this northern summer and it is thought that a replacement had been lined up on the basis of a new structure.

Milne said: "We are making life extremely difficult for ourselves. That is the reality of today's decision.

"It just simply increases the financial pressure on every single club.

"At the moment, insufficient money is coming into Scottish football.

"This provided us with an opportunity to start getting more money into the game.

"If we can't show faith in Scottish football, why would external sponsors show faith in Scottish football?

"This sends out an horrendous message to Scottish football and the wider community."

SPL chief executive Neil Doncaster claimed he was particularly disappointed for First Division clubs who were relying on a cash boost, and dismissed the scope for 'cherry-picking' ideas.

"The difficulty is that one club's cherries are not another club's," he said.

"Consensus can only be achieved where there is real compromise on all sides.

"That's what got these proposals to the point that we had, with 12 clubs voting in principle of taking them forward.

"It's just at the final hurdle, when we needed 11 clubs, two clubs voted against."

Celtic described the rejection as a 'huge missed opportunity for the whole of Scottish football'.

Manager Neil Lennon wrote on Twitter: "Disappointing outcome from the SPL meeting today..seems some people not willing to take the game forward."

Meanwhile Rangers, which was unhappy at the prospect of joining an enlarged third tier with the rest of its Third Division colleagues, came to the defence of St Mirren and Ross County.

I thad previously called for a 14-team top flight and chief executive Charles Green had sparked intrigue when he attended St Mirren's game with Celtic as a guest of the Paisley club two weeks ago.

A club spokesperson said: "The vast majority of supporters did not want 12-12-18 and the two clubs who voted against this should not be singled out for criticism.

"They stood up for what they and their fans believe."

Representatives from the 12 clubs are attending a 10am meeting at which major reform proposals are very much in the balance given two clubs could veto the plans.

St Mirren has already confirmed its intention to reject the plans, which include a merged 12-12-18 set-up with extended play-offs, a more equitable financial distribution and a pyramid structure.

The Paisley club do not like the league structure, which would see the top two divisions split into three after 22 games, and has reservations over the retention of the 11-1 voting system on some protected issues for three years.

And Gilmour said: "I don't know until we get in there but I hope we can have some form of compromise.

"One must stand with what one thinks and feels with one's heart and one's head. However, I do think there's a way forward to get into one body; way forward for an all-through distribution model and I'd like to work hard towards that."

Gilmour added: "Why should we not cherry-pick? Take the good points and get the good points moving. I think that's the way forward for Scottish football."

However, Milne felt such an approach was overly-idealistic given the compromises already struck to reach the point where SPL clubs agreed in principle in January.

"That's a very easy thing for people on the outside to say," the Aberdeen chairman said.

"If you had any idea of the compromises we went through to get to the stage where there's one plan on the table, you would understand why you can't put all this effort and compromise in, then want to pick out the bits we don't like and discard them.

"It's fixed up as a plan, a whole plan. It doesn't stack up if you start to pick out the bits you don't like."

McLeish recommended many of the changes that will be brought to the table during his review of Scottish football and he warned of the financial consequences of the status quo remaining.

The SPL needs an 11-1 majority to pass the vote on to the Scottish Football League but the decision is in the balance after St Mirren confirmed its intention to reject the plan.

Ross County hold the key, with chairman Roy MacGregor having previously expressed major reservations without confirming which way his club will vote.

The plans include a merged 12-12-18 league set-up with extended play-offs between the top two divisions and a pyramid structure below.

In an open letter, McLeish said: "At a time of growing challenges, acute financial problems, a fragile fan base and a deepening sense of frustration and pessimism there is a real expectation that radical change is urgently needed.

"This is a time when the greater good of the game and its importance to Scotland is truly recognised and where self-interest has to be carefully balanced against a backdrop of regression."

The former East Fife player added: "There has been a fixation with the size of the top division which, while understandable, has skewed the debate and undermined the real need for change.

"Since the divisive breakaway of the top 10 clubs in 1998, Scottish football's league structure has been riven by mistrust.

"This week provides the chance to reunite football's broken family for the common good; a chance to put past differences aside in order to take the game forward collectively and collaboratively.

"A single league body is simply essential for a country as small as Scotland. Bureaucracy and endless wrangling often inhibit positive thought and innovation.

"Nobody needs reminding of the harsh economic climate in Scotland. Football has been a high-profile casualty, as we have seen with the recent financial troubles that have afflicted Rangers - one of the country's great institutions - Dunfermline Athletic and, to a lesser degree, Heart of Midlothian.

"Greater financial distribution is the umbilical cord of this embryonic new model. The status quo is simply incomprehensible: routine elimination from European competition at the preliminary stage - with, of course, the honourable exception of Celtic - an audience gripped by little more than apathy, a national side propping up its World Cup qualifying group and sliding down the rankings at an alarming rate.

"The evidence of the need for radical change is so obvious and compelling.

"The introduction of play-offs would invigorate the season, adding some much-needed drama to a league that, bluntly, will be competitive in name only until Rangers return to the top division. Above all, football exists to entertain."

The former Labour politician added: "We have all had our say. This week it is football's choice to face the future. I urge all members to vote for a future that is bright, vibrant, exciting and entertaining. The alternative is a future not worth contemplating."

MacGregor earlier expressed willingness to compromise when he told BBC Scotland: "I don't see why we can't take the good bits from the proposals. My big concern is for the First Division clubs, because I know what it's like to be there.

"There is a lot of good in the current proposals, and I don't see why we can't distribute a fairer share of the money now to the First Division.

"I would do that right now. And I think most fans would be happy to accept a play-off place along with the one-up-one-down."

The problem with that plan appears to be that most SPL clubs believe the middle eight post-split league will generate the extra TV money to distribute among current First Division clubs.

A replacement for sponsors Clydesdale Bank, whose deal ends in the summer, may also have been lined up on the basis of the new structure.

All 12 Scottish Premier League clubs will meet at Hampden to vote on the proposals which includes a move to a 12-12-18 league structure - with it then splitting into 8-8-8-18 after 22 games - the move to a single league and a redistribution of monies.

It requires an 11-1 vote to progress but St Mirren chairman Stewart Gilmour has indicated that the Buddies will vote against the proposal vote, while he is also against the continuation of the 11-1 which is required for certain issues.

There remains uncertainty about Ross County's position but Lawwell told Celtic's official website: "We are coming to the end of the process and it's either change or the status quo.

"When you look across over the wall, if it doesn't happen, then what is the flip side? And the flip side is it stays the same. That, to me, is not palatable.

"From Celtic's point of view, come Monday night if it doesn't go through, we'll be disappointed because we put a lot of work into it and we see it as the right thing for the game.

"It would be unfortunate for the longer term interests of the whole game in Scotland as it would be a huge opportunity lost."

Lawwell claimed the changes will lead to, among other things, more meaningful fixtures and stability within the game.

"Firstly, we are very, very close," he said.

"And we felt it was unanimous, up until recently, that this should be taken forward.

"The second reason is because we think it is right for the game. It's not perfect but it's the best available. The reason we think that is because it gives the one body which is a positive.

"It gives redistribution to the SFL which actually transforms, financially, the majority of the SFL clubs.

"And it also provides more meaningful games and that I think we can see even in the last week.

"The last three times we went to St Mirren there were 6,000 there. Nine thousand were at the Ramsdens Cup final, so too at Partick Thistle against Morton, and St Mirren also took about 17,000 to Hampden (for the Scottish Communities League Cup final).

"When there is something to play for, when there are meaningful games, the fans come out.

"It will give more meaningful games and therefore more attraction to the fans. Therefore, more attraction to broadcasters and therefore more attraction to sponsors.

"It will also give us stability. We've been at this for three years and we've never come as close to an agreement. I think stability is vital. If we get two or three years' stability it gives the league credibility and something back to our broadcasters and sponsors.

"In football, stability is everything."

Lawwell revealed his disappointment with regards St Mirren's position but is hopeful all other clubs can work together to take the game forward.

"We're disappointed there appears to be some positions changed in recent weeks but we respect the right of every club to have their own vote," he said.

"We believe in the voting structure for the protected items because these are huge decisions with huge implications.

"We respect the fact they have to do what is right for them but we have to take into account what is right for Scottish football. We respect the right but we need to understand the reasons for clubs would want to vote against this."

ends

Celtic has lost its last three matches at Hampden, including its last-four clash against Hearts in the 2012 competition.

But the Swede said: "Hopefully this Hampden hoodoo that we have got right now is forgotten about.

"We just need to put in a good performance and why not?

"The confidence should be there because against Hibernian we played quite well and if we put that into the game on Sunday it's going to be hard for Dundee United to live with us."

Mjallby, whose team has also lost to St Mirren and Kilmarnock at Hampden in the last 13 months, added: "It's probably only us in management that thinks about it, not the players.

"You're scratching your head and wondering why because there's no reason why we haven't really performed there.

"It's important for us to make sure the players don't really think about it and just go out and play their normal game.

"If we make sure we defend the way we should defend, we know we have so many good players going forward that we know we will create chances."

Celtic will have Victor Wanyama available for the Hampden tie after the Kenyan midfielder's red card in the 1-1 draw at St Mirren Park last month was downgraded to a yellow by a Scottish Football Association disciplinary panel.

The defending champion needs just a point to wrap up its second successive league crown and will get its chance when it welcomes Terry Butcher's side to Celtic Park on Sunday, 21 April.

The 12.45pm (local time) kick-off is also good news for Hoops boss Neil Lennon, who had pleaded for a home match so his side could get the chance to celebrate its title success with its own support.

Second-placed Motherwell, however, could spoil the Glasgow giant's party if it fails to beat Dundee 24 hours before Celtic's meeting with Caley Thistle.

Celtic will wrap up its season with games against the Fir Park men away on 28 April, a trip to Ross County (5 May), another home clash with St Johnstone (11 May) and Dundee United at Tannadice on 19 May.

The other big clash in the top six will see Stuart McCall's Motherwell take on Inverness on 4 May, at the Caledonian Stadium, with second spot potentially up for grabs. Only three points currently separates the sides.

Butcher's squad will round off its season with a Highland derby clash as it travels to Ross County on 19 May.

In the bottom six, Dundee - 13 points behind St Mirren at the foot of the table - could be relegated in Paisley on 20 April if it loses to the Buddies.

The last Edinburgh derby of the season is scheduled for 12 May, as Hibernian travels to Heart of Midlothian, while the final round of matches in the bottom six will take place on 18 May.

Midfielder Kris Commons, who shrugged off a nasty ankle injury to make the game, drove the home side into the lead in the 14th minute and then grabbed a poacher's second in the 51st minute before defender Mikael Lustig grabbed the third just after the hour mark.

With closest challenger Motherwell scoring late on to draw 2-2 at home with St Mirren it means Celtic, with five games remaining after the split, goes 15 points clear with a massive goal advantage and, while there is no doubt about the destination of the title, Hoops fans will have to wait a bit longer before it is official.

At Fir Park, James McFadden added to his collection of spectacular goals to rescue a deserved point for Motherwell and edge it closer to a European spot.

The Scotland international curled home a free-kick with five minutes left after St Mirren had come from behind to take the lead.

Conor Newton's long-range strike cancelled out Michael Higdon's 23rd goal of the season and Lewis Guy struck in the 75th minute after Motherwell had come close on numerous occasions in the second half.

But McFadden the final say to ensure Motherwell finished the weekend as it started it - three points clear of Inverness in second place and eight points ahead of the chasing pack in the race for a UEFA Europa League slot.

A last-gasp winner from substitute Rory Boulding against Aberdeen spoiled Craig Brown's final game before retirement, but secured a 1-0 win and the coveted final top-six spot for Dundee United - with a little help from its city rival.

A 2-1 defeat for Kilmarnock at the hands of Dundee, combined with the late strike at Tannadice, ensured United a place in the top half of the table beyond the split.

Dundee's win spared it relegation from the top flight for at least another week.

Former Rugby Park playmaker Gary Harkins returned to Ayrshire for the first time since his move to Dens Park but made himself most unwelcome with a goal in either half.

Kris Boyd had levelled just four minutes before Harkins' decisive second to extend his record-breaking tally of SPL goals to 166, but it was left to rue events elsewhere.

Three goals in five minutes earned Heart of Midlothian a 4-2 comeback win over Ross County.

The visitor had been leading 2-1 going into the last quarter-of-an-hour with a double from Steffen Wohlfarth coming each side of Michael Ngoo's 49th-minute equaliser.

Substitute Jason Holt equalised for the host on 79 minutes before an Evangelos Oikonomou own goal gave it the lead 60 seconds later. Ngoo then completed the goal flurry in the 84th minute.

The 20-year-old Celtic midfielder was on the bench in last month's disappointing 2-2 draw against Oman in Sydney - and with three group games remaining Australia has dropped to third, a point behind Jordan but with a game in hand.

But the former Central Coast Mariners magician has no doubt Holger Osieck's men will right the wrongs in June - when they face a trilogy of tussles against runaway group leader Japan (away), Jordan (home) and Iraq (home).

On the eve of the Hoops' bid to seal the Scottish Premnier League title at home to Hibernian, Rogic said: "I think we'll get there okay but it will probably go down to the last game, which isn't the ideal situation.

"But it could have been worse had we not got those two goals back against Oman and had ended up losing the match.

"Every game is absolutely vital now and the positive that we can take out of the Oman game is that we ended up not losing it and finishing with some momentum behind us.

"Japan away will be immense, but in saying that even if we didn't get the result there I don't think it would be the end for us.

"I think we will raise our game over there and get something from the match. Playing against the bigger teams tends to bring out the best in Australia."

Canberra-product Rogic has been tipped as a future mainstay of Australia's midfield, a player whose creative qualities could make him the natural successor to two-time World Cup finalist Mark Bresciano.

He acknowledges it is a team in transition.

"There was a time not so long ago when we had players in some of the top leagues in the world playing regularly for their clubs, and that's no longer the case," he said.

"The expectations of fans is pretty high still after qualifying for the last two World Cups and we are still striving to produce the best we can in a time of transition.

"Having players playing regularly at the top level is important but there is still a good level of talent there and I believe the future remains bright for the national team.

"Some people might not realise how strong the level of oppsotiion is in Asia. These teams are no mugs - but I am sure we will be okay."

For all his potential, Rogic is still feeling his way at Celtic and was named on the bench against Hibs on Sunday morning (AEST), coming on in the 78th minute as the Hoops won 3-0 at Parkhead to move within a point of securing the title.

He puts much of his own rise down to the tutorshiop of former Socceroos coach Graham Arnold at Central Coast - a mentor he believes wil soon join him overseas.

"It's a matter of when not if for Arnie in terms of landing a head coaching job outside Australia," he said.

"You look at what he's achieved with the budget at his disposal and having to constantly sell players, it's pretty amazing.

"I'm sure all that hasn't gone unnoticed outside Australia and I am sure he will eventually want to test himself at a club coach overseas, just as a player would.

"He has a gift of bringing out the best in players and he certainly helped me progress and develop as a player and I'm grateful for that."

Bhoys boss Neil Lennon remains delighted with Rogic despite not giving him the game time he would wish for.

"Tom's a top talent," he said. "He's finding his feet here and adapting to a new style and a new country and a new league.

"Technically he's excellent and he's settled in well with the squad. He has a good range of passing, has vision and can score goals.The potential is all there.

"I have no dount he'll be a big success for this club."

Rogic keeps a close eye on the Mariners from his Glasgow base and is convinced they will vault over Melbourne Victory in next Sunday's grand final qualifier at Bluetongue Stadium.

"I think just missing out on the Premiers' Plate will have hurt the boys and they will have even more motivation than ever to reach the grand final," he added.

"I'm backing them to beat Victory and home advantage will be a big part of that."

And on his quest to nail down a regular starting spot with the Hoops - for whom he last appeared at the back end of February - he said: "I'm enjoying it here and I have time on my side. I'm training well and I'll keep working away and will be ready when the opportunity comes again."

The Hoops could be crowned champions as early as this weekend if they defeat Hibernian at Parkhead on Sunday morning (AEST) and Motherwell loses to St Mirren.

And, once they do wrap up the championship, Lennon believes it will be an achievement that is well deserved this term.

He said: "First of all we have to beat Hibs and then see what the Motherwell v St Mirren game brings.

"We are at home and our home form has been sensational for the last seven or eight games.

"We've won 10 in a row at home and I want to maintain that. I want us to play with a bit of swagger that's been missing for the last couple of weeks."

On the prospect of clinching the SPL crown, Lennon added: "I would be delighted, thrilled.

"It's a great feeling, it's a great sense of achievement and it's been our priority from the start of the season.

"Obviously Europe was a high in the season but to put another title on the record of the club would be brilliant and would be great for the players as well and thoroughly deserved."

Meanwhile, Lennon has vowed to vigorously defend himself after the Scottish Football Association instigated disciplinary action over an alleged outburst against St Mirren captain Jim Goodwin.

The Irishman has been accused of a "failure to behave in a responsible manner as an occupant of the technical area by repeated use of offensive, insulting and abusive language" during the 1-1 draw with Saints on Sunday.

He has yet to respond to SFA compliance officer Vincent Lunny's notice of complaint.

But Lennon - who still has an active three-match suspended ban in place - has made it clear he will fight the charge.

He said: "I can't really talk about it at the minute but needless to say I will be defending my case as vigorously as possible.

"I don't want to say anything to prejudice the case against me.

"I'll speak to the club officials and lawyers and we will come up with a defence to defend myself as best I can.

"Vincent has a job to do and he feels he has to bring this case forward and we will deal with it when it comes around.

"We will make a case and hopefully we will get what we deem to be the right result."

Asked whether there is a greater onus on managers to set an example, Lennon said: "I think the managers, in general, for the majority of the season, have been impeccable.

"There is choice language used. There is choice language used on the pitch, there is choice language used in the crowd - certainly behind my dug-out anyway - and there is choice language used between managers and officials.

"We are at the top level of the game.

"It's a man's game and this has been going on since the day I was born and it will continue to go on because we are reactive, we are instinctive, we are passionate, we get angry sometimes, we get happy sometimes.

"I do think the managers here behave themselves in a professional way."

Esmael Goncalves struck first for Danny Lennon's St Mirren but, despite levelling through the former Rangers frontman, the host could not find a winner as it dropped two points off the top six to leave it sweating ahead of the divisional split.

It must now beat Dundee at Rugby Park this weekend in its final game before the SPL splits in two if it is to hold off Aberdeen and Dundee United to take its place in the upper half of the table.

Kris Commons headed the Parkhead side into the lead in the sixth minute before he was carried off on a stretcher just before the break with what looked like an ankle injury after clashing with team-mate Beram Kayal.

Hoops midfielder Victor Wanyama, back from suspension, was shown a straight red card 10 minutes into the second half for a challenge on McGowan, who levelled from the spot with 10 minutes remaining after Parkhead defender Emilio Izaguirre was adjudged to have fouled Esmael Goncalves inside the box.

Michael Higdon opened the scoring in the ninth minute and Nicky Law sealed the triumph with a second-half brace as Motherwell moved to within 12 points of Celtic, which plays St Mirren on Sunday lunchtime (local time).

More importantly though it remains three points above third-placed Inverness, which beat Hibernian 2-1 at Easter Road.

Second-half goals from Ross Draper and Andrew Shinnie, either side of Leigh Griffiths' 23rd goal of the season, were enough to earn Caley Thistle the victory.

Inverness is now five points clear of Ross County in fourth after Derek Adams' side lost 1-0 at home to Kilmarnock.

James Fowler's second-minute goal was enough to secure the points for Killie as Ross suffered only its third SPL defeat of the season at Global Energy Stadium despite having dominated much of the match.

In the day's other match Aberdeen kept its hopes of a top-six finish alive with a 2-0 win over Heart of Midlothian.

Niall McGinn scored both goals, netting 10 minutes into each half to give Craig Brown victory in his final home match as manager in front of 10,175 fans at Pittodrie.

The Hoops manager has detected a "flatness" about his players in the two games following their Champions League last-16 exit to Juventus earlier in the month.

Celtic had to come back from 3-1 down at home to Aberdeen in the match immediately before the international break to win 4-3 with a last-gasp goal from Georgios Samaras.

The week before that the Parkhead men surrendered a two-goal lead to lose 3-2 to Ross County in Dingwall and the former Celtic skipper is looking for the leaks to be plugged against the Scottish Communities League Cup winner.

"I think there has been a bit of a flatness since the Juventus game," he said.

"However, certainly the last half-hour (against Aberdeen) filled me with a lot of excitement and satisfaction in the end.

"But the goals we have conceded in the previous two games were poor and that is something we need to brush up on."

Lennon is hoping the international break has rejuvenated his players as they close in on the title and look to get past Dundee United in the Scottish Cup semi-final at Hampden next month.

"You always think it is never a good time to have a two-week break but maybe it was what some of them needed," he said. "We are looking for a real charge over the next month or so."

In tribute to St Mirren's League Cup final win over Hearts at Hampden almost a fortnight ago, Celtic will form a guard of honour for the Saints players before the game.

Lennon believes the Buddies' players will still be buoyed after bringing the first bit of silverware back to the town since 1987.

The Irishman said: "They will probably still be on a high. It is a great achievement for them, their first trophy in 26 years, and they are playing us so that usually brings out the best in teams."

Midfielder Joe Ledley is a doubt for the trip to Paisley as he tries to shrug off a groin complaint.

Defender Charlie Mulgrew has recovered from a hamstring problem but skipper Scott Brown had surgery on an abductor problem during the international break and will be out for four to six weeks, while Thomas Rogne will out for two to three weeks with a hamstring injury.

Midfielder Victor Wanyama returns from suspension.

Brown has been struggling with the thigh muscle problem for more than a month and it was decided an operation was the only solution for the Scotland midfielder.

The 27-year-old had also been troubled by a pelvic injury for much of the season and the Scottish champion has been forced to nurse him through a campaign which has seen him miss 13 matches.

Hoops boss Neil Lennon, speaking ahead of Sunday's (Monday AEDT) Scottish Premier League clash at St Mirren, confirmed that Brown wouldn't be back for at least a month and also revealed Norwegian defender Thomas Rogne has suffered a hamstring strain.

"Scott Brown had surgery in the break and so he is looking at a month, four to six weeks," Lennon said.

"Thomas Rogne has a hamstring strain and he will out for two to three weeks."

Scottish Football League clubs met at Hampden to discuss plans to revamp Scottish football and merge with the Scottish Premier League.

The possibility of having those changes in place for the start of the coming campaign has been mooted but the SFL has now indicated a desire to wait a further year.

The stance has been backed by McCoist, who insisted: "We need to get it right.

"If the delay is for the right reasons, then I'm all for it.

"We don't want to jump into something that is wrong and we are faced with the same problems three or four years down the line.

"If it takes another season, then I don't have a problem with it as long as we can all continue to have dialogue and pursue the correct decisions for the clubs and Scottish football itself."

Rangers - as associate an member of the SFL - does not have a vote on the issue but has been vocal in its opposition of a 12-12-18 structure being implemented for next season.

Such a scenario would see it remain in the bottom tier of Scottish football regardless of title success in the Irn-Bru Third Division this term.

McCoist added: "You can't move the goalposts during the season. I've said that all along.

"That's my opinion and it hasn't altered and it won't alter.

"Waiting a year means every team in the league will know where they stand. They will know the rules at the start of the season and that can't be a bad thing."

Rangers could wrap up the title at Montrose, depending on the outcome of nearest rival Queen's Park's game against Elgin City.

The league leader has failed to impress in recent weeks but McCoist insists clinching the championship is all that matters at this stage.

He said: "I'd love to do it in style, we all would, but getting over the line is the most important thing.

"The boys have given themselves an ideal opportunity to get over the line.

"The main thing for our team this year was to get themselves out of the division they are in at the moment.

"In my opinion, that would be progress. It wouldn't be massive progress but it would certainly be progress considering where we were last summer.

"If and when we are lucky enough to do it, that will be the object achieved.

"It will be the first step back for us and the players will deserve enormous credit.

"I appreciate there is a section of the public who will think it was inevitable and a foregone conclusion. Never for a minute have we thought that.

"If we do it, the players will be thoroughly deserving of the achievement."

McCoist again spoke of his desire to recruit Jon Daly next season, after the Dundee United captain this week revealed he had held talks with the Light Blues boss.

A transfer embargo means Rangers are restricted to signing free agents from September 1 and, as far as McCoist is concerned, Daly fits the bill perfectly.

He said: "I've spoken to Jon and it's been well-documented that he's a player we are interested in.

"The bottom line is, we have to bring good players to the club.

"We are in a situation just now where we are really low on numbers, we are struggling to fill benches these days.

"We need to bring very good players in and Jon would certainly come into that category.

"Our hands are tied a little bit by the fact that we can only sign free transfers with a view to registering them on September 1.

"But good players who are available will certainly be of interest to us and Jon Daly is certainly one of those."

Meanwhile, McCoist confirmed Francisco Sandaza is still suspended by the club.

Rangers initiated an investigation into comments the Spanish striker allegedly made during a hoax telephone call.

McCoist said: "That's ongoing. Nothing has been resolved there at all."

McCall's deal had been due to expire at the end of this season, but the former Everton, Rangers and Scotland midfielder has finally ended speculation over his future by agreeing the new contract.

"I am really delighted to have it sorted," he said.

"As I have said on numerous occasions, there was never any issues, it was just a case of getting round to it.

"I've been doing my job exactly the same in terms of the squad and you have already seen that with some of the younger players who have signed up.

"There has never been any doubt on my mind but I am pleased it is finally signed. We can now focus all the attention on the last seven matches of this SPL season."

McCall joined Motherwell in 2010 and led the club to the top six of the Scottish Premier League and the Scottish Cup final in his first season.

Manager Jim Jefferies has agreed to continue on much-reduced money, but the club has no funds to pay him or the remaining players their monthly wages, which were due on Thursday, with Jackson dependent on potential benefactors following through on their promises.

Jackson would not announce the names of those players who are looking for new clubs but captain Jordan McMillan, Joe Cardle and Andy Barrowman confirmed they were among those released after two hours of talks at East End Park this evening.

Jackson stressed the situation was "fluid" with talks ongoing but at least eight first-team players were made redundant, along with three players from the under-20 squad.

The administrator will also get loaned pair Paddy Boyle and Paul Willis off the wage bill, firstly by attempting to get Gateshead and East Fife respectively to pay their full wages, while another two players have still to negotiate.

Jackson said: "Players can make counter-proposals if they wish on their own situation and it's open to debate.

"Some of it is quite straightforward in that you know we have a problem with the highest earners. We don't have the cash - it's just not there."

Even those players who survived the cull have no money coming in immediately, with the club's next major source of conventional income being its home match with Hamilton on April 6.

"Wages will not be paid today - there is no money available right now," said Jackson, who took charge after the club successfully applied to go into administration, on an interim basis, in order to avert a winding-up order over a tax bill.

"I'm dependent on some benefactors and I'm also dependent on some money coming in from the next home game so I should be in a position to pay the wages by the end of next month."

Jackson, who revealed there would be some "tweaking" of the non-playing staff in the coming days, added: "I have had promises from benefactors.

"I have no authority to tell you who they may or may not be - I have no reason to believe that money won't come through and I'm dependent on it.

"I just have to try and get it through as quickly as I can."

Jefferies revealed he had agreed to continue out of loyalty to his players.

The former Hearts and Bradford manager said: "I've taken a cut but it's not about me, it's about helping the boys who are here. I brought a lot of them here.

"I don't live here so I'm getting enough to cover the expenses side but it's never been about the money.

"It will cover me for travelling back and forward. I wasn't on the biggest salary anyway and I've taken a big reduction on that.

"I feel a sense of responsibility to the club. People have asked me why I have stayed but the fans and the players have been terrific to me.

"It's not right to walk away when the club is going through difficult times. It needs to be done to help the club stay alive."

Aberdeen, for which manager Craig Brown announced his decision to retire at the end of the season, fell behind in the opening seconds when Kris Commons bundled home from close range.

But Scott Vernon levelled proceedings on the stroke of half-time before Josh Magennis put it ahead in the 53rd minute and then doubled the advantage on the hour to the chagrin of the home crowd.

Charlie Mulgrew set the wheels in motion for a comeback and Gary Hooper headed home to level proceedings in the 87th minute before substitute Samaras broke Aberdeen hearts with his hooked effort in the fifth minute of added on time.

Billy McKay's controversial penalty ensured Inverness leapfrogged Ross County into third in the table after a 2-1 win at the Caledonian Stadium.

McKay netted the winner in the 59th minute after referee Iain Brines pointed to the spot when Charlie Taylor went down, but there were strong suggestions the fullback was making a meal of it.

It came after Andrew Shinnie's close-range opener in five minutes for Caley Thistle was cancelled out by a magnificent 30-yard strike from County's Paul Lawson.

The James McFadden-inspired host overcame an early Hibs goal to comprehensively outplay its opponent and guarantee a place in the top six ahead of the split.

Tom Taiwo's strike gave Hibs a half-time lead its play scarcely deserved but a fabulous second half from the home side, which produced goals for Michael Higdon, McFadden, Kallum Higginbotham and Tom Hateley, sealed an emphatic win.

"I was disappointed to go in at half-time a goal behind as I thought we played well in the first half," said McCall, who also lost midfielders Keith Lasley and Nicky Law to injury in the first half.

"At half-time I was more concerned about the changes we needed to make having lost both Keith Lasley and then Nicky Law, but I thought we completely controlled the second half and scored four great goals.

"It was a really good night's work by the players, but having made sure of a top-six finish we must keep it going."

McCall was glowing in his praise of McFadden but cautious about him being ready for a Scotland recall.

McFadden turned in a Man-of-the-Match display as he completed his first full game since September 2010, but McCall said: "McFadden is an eye-pleaser and gets the fans off their seats. His crosses and they way he ghosts past players is terrific and he topped his performance with a great goal. But it is too early to talk about him getting back into the Scotland squad."

McFadden, too, was keen to play down the prospect of a speedy return to the national side.

"The manager has told me to concentrate on club football instead of placing pressure on myself to get back into th Scotland squad," the former Everton and Birmingham City forward said.

"I didn't expect to be in this (latest Scotland) squad as I still need another few games.

"But if I keep playing like I did tonight, I have a chance."

While it was a terrific night for the host, Hibs' disappointing performance put a big dent in its own chances of making the top six.

Hibs boss Pat Fenlon made no excuses after the match, saying: "I am very disappointed but we deserved nothing from the game.

"We were probably lucky to be in the lead at half-time. In the second half we were very poor and James McFadden very good.

"But we knew Motherwell would come us at the start of the second half. To concede three goals in 15 minutes should not happen with the experienced players we have.

"We still have to apply ourselves in the next two games if we want to make the top six.

"We didn't do enough - we were not good enough."

Butcher punched through the clear plastic in frustration at his team's performance during their 1-1 Scottish Premier League draw at Dens Park last Saturday.

The former England captain was issued with a notice of complaint from the SFA accusing him of misconduct, namely "failure to behave in a responsible manner as an occupant of the technical area by striking the canopy of the technical area, causing it to break".

Butcher has until next Friday to respond, with a hearing date set for April 11.

The club revealed he had agreed to continue his involvement with the Dons as a non-executive director.

In a statement on the Aberdeen website, Brown said: "Having reflected long and hard on the situation, I felt the time was right for me to step down as manager."

The Israel defender arrived at Celtic in January on loan from Standard Liege but has only made two appearances, both in the Highlands.

Gershon scored on his debut in a 3-1 victory over Inverness but a thigh injury hit him before he returned to the line-up in a three-man Celtic defence against Ross County.

The 24-year-old was replaced by Kris Commons on 65 minutes with the scores level before County took control and secured a late 3-2 win.

Celtic manager Neil Lennon admitted his side looked 'ragged' at the back at times against County and Gershon is looking to get on top of his game.

"I've had a bit of bad luck as since I came as I've had two small injuries that took me two weeks to recover from, so this put me on the back foot," Gershon told the Celtic View.

"But now I'm starting to get fit. The most important thing for me is to stay fit as the two games I've played is very far from what I can do in terms of my skills. But I'm sure I can come back to the level I know I'm capable of.

"I feel good. I need more confidence that comes with playing more minutes and then I am sure I can come back to the Rami I know.

"I can give you a lot of excuses now - a new country, a different style of football and injuries - but no-one cares about that.

"I have to take my chances and be good all the time. This is how I think. And this is the goal I have in my head now."

The Hoops had looked to be cruising to victory when Charlie Mulgrew scored direct from a corner and Gary Hooper added a second to give them a handy lead after 21 minutes.

But Grant Munro and Sam Morrow quickly replied for County before Steffen Wohlfarth headed in a stoppage-time winner.

Inverness Caledonian Thistle needed a late equaliser from Billy McKay to earn a 1-1 draw at bottom side Dundee, John Baird having given the host the lead in the 13th minute.

Second-placed Motherwell was held to a goalless draw at Aberdeen, while the meeting between St Mirren and Dundee United also ended scoreless, with United having John Rankin sent off late on.

Murray Davidson and Gregory Tade got the goals at McDiarmid Park as St Johnstone beat Kilmarnock 2-0.

John Brown's side cut the huge gap on the second-bottom Buddies as second-half goals by John Baird and Jim McAlister cancelled out Dougie Imrie's 18th-minute opener.

Dundee has nine games remaining to overhaul the 14-point gap to the Saints and pull off the unlikeliest of escape acts, but the latest result will at least give its battered confidence a lift for the run-in.

Goals from Ryan Stevenson and John Sutton saw Hearts move into 10th place in the Scottish Premier League - and six points behind sixth-placed Hibernian ahead of Sunday's Edinburgh derby at Easter Road.

Locke, whose first game after taking over from John McGlynn ended in a 2-1 defeat by Motherwell, said: "We showed everything required to get us out of the position we are in.

"There was great endeavour, work-rate, we were first to every ball and I felt we were a bit unlucky not to score one or two more goals.

"I was absolutely delighted to get a win and I dedicate that to John McGlynn and all the supporters that came tonight."

The win came on a day of continuing financial uncertainty after he collapse of Vladimir Romanov's bank and his subsequent resignation from the board of UBIG, the club's majority shareholder.

The board earlier dismissed suggestions that Romanov had relinquished control of Hearts and then denied reports that staff had been told the club would be going into administration.

But Locke insisted there had been no distraction.

"I have heard the rumours, I just think that's a bit of scaremongering," he said.

"I don't know a lot about it, it's more the directors that deal with that side of things.

"I'm just here to concentrate on the football and I'm just delighted we got three points."

St Johnstone manager Steve Lomas admitted his side was "second best all over the park" as it failed to cope with Sutton and strike partner Michael Ngoo and missed the chance to move third.

Lomas said: "We have let ourselves down and let down the fans who have come down tonight to support us.

"We were under no illusion what was going to happen. We saw the second half against Motherwell when they pretty much went direct every time up to big Ngoo and Sutton and they caused us problems. But it wasn't just them two, it was all over the park.

"When you don't win your individual battles, you come unstuck."

Oldco Rangers was fined for breaching rules from 2000 to 2011 but a three-man panel led by Lord Nimmo Smith ruled the affected players were not ineligible and so ruled out stripping the Ibrox club of five Scottish Premier League titles won during the period.

Celtic made an official statement after saying it had been "inundated" with requests to make its position clear.

The statement read: "We note yesterday's decision that Rangers FC has been found guilty of contravening the SPL rules on disclosure of payments over 11 years between 2000-2011. The scale of this amounts to a deliberate non-disclosure of £47 million in payments to players and staff. We also note the penalty of £250,000 which has been imposed.

"Like many within Scottish football, including supporters and other observers, we are surprised by the parallel conclusion that no competitive advantage was gained from these arrangements.

"However, the implications of this verdict are for the Scottish football authorities to address since the rules breached were specifically intended to defend 'sporting integrity'."

The liquidated club was on Thursday issued with a $350,000 fine, most if not all of which will never be paid, for a "serious" breach of Scottish Premier League rules from 2000 to 2011.

The independent commission set up by the SPL ruled that payments to dozens of players should have been disclosed but were not as the club did not want to undermine their tax avoidance scheme.

But the panel rejected accusations that Rangers had fielded ineligible players or had gained an unfair competitive advantage during their five title wins in the period.

McCoist told Rangers TV: "I think the result of the commission has totally vindicated the entire club and the playing staff throughout that period.

"We always felt and hoped it would be the case and it goes without saying that we are delighted with the outcome. We feel that common sense has prevailed thankfully.

"It's been niggling away at all our minds for a long time now - and it has been the same for players and ex-players and certainly supporters.

"It was worrying because we always hoped for the right outcome but you never know.

"It's great that we have some closure on it now.

"We were 100 per cent sure in our own minds that there had been no wrong-doing in terms of trying to seek an unfair advantage or to take it more bluntly cheat because that is the worst crime you can ever level at a sportsman.

"To have something like that levelled at you is pretty outrageous and I'm thrilled for all the fans, for the staff and all the players that a sensible outcome has been reached."

McCoist was involved in three of the championship victories during his time as assistant manager to Walter Smith.

"These titles were won on the park," he said. "You set out at the start of every season to win the title and I think it was unanimous from every ex-player that I read in that they said there was no unfair advantage being sought during this period.

"I'm just hopeful we can out this saga behind us. We have come a long way but this cloud was hanging over us. Now it has gone and we can move forward.

"I have spoken to supporters who haven't sleep at night - that's how much it means to them.

"We take satisfaction with what we feel is the correct result but now it's time for us to move on as a club.

"The recovery has started and we want to continue our efforts to get the club back to where we want to get to."

Saints reached their second Scottish Communities League Cup final in four years by beating Celtic in the semi-finals last month.

In doing so, they overturned a run of eight successive defeats against the Hoops in which Saints had been outscored by an aggregate 22-0.

They now face the Glasgow giants once more on Sunday morning (AEDT) hoping to cause a second upset by knocking the CPremier League leader out of the William Hill Scottish Cup.

And Lennon is hopeful of his team's quarter-final prospects.

He said: "Our performances in my time here against Celtic before that semi-final were not great, not scoring a goal, never mind winning a game.

"So we know we need to be at our best. A lot of people have written us off already. A lot of people have asked if lightning can strike twice. My answer is why not?"

Meanwhile, Lennon has warned whoever takes over at League Cup final opponent Hearts to be "very careful" about what they are getting into.

The Tynecastle club yesterday parted company with manager John McGlynn after his side was shot down 2-0 by Lennon's men in Paisley on Thursday.

The defeat leaves Hearts sitting second bottom of the SPL but Lennon claims the former Raith Rovers boss was doing a good job under severe financial restraints that had already seen many of Hearts top earners depart.

He said: "It's disappointing because I don't think John got enough credit for the difficult job he had at Hearts.

"It's a club that is going through financial strains at this minute in time but when your club suffers and your results suffer, it is the manager whose head who is on the line.

"However, I thought he was doing a terrific job. There's a lot of kids that are getting valuable experience and that is only going to set Hearts up for the future.

"But we've been through this ourselves. Bleeding younger guys in, you are going to get that inconsistency and hit lows."

McGlynn was the ninth man to be given the job of managing the Gorgie club on a full-time bases since owner Vladimir Romanov bought Hearts in 2005.

But Lennon - whose side will face the Jambos again at Hampden on March 17 - is wary about just who will want to be the 10th.

"There have been many there before John, prior to him getting the job," he said.

"I don't like speaking about other clubs but looking at the amount of managers Hearts have been through these past number of years, any future employee has got to be very careful and do their homework first."

McGlynn departs with immediate effect after taking over at the helm last June.

First-team coach Gary Locke and player development manager Darren Murray will take interim charge of team affairs.

The SPL revealed the commission appointed in relation to "RFC 2012 Plc (now in liquidation) and Rangers FC and chaired by Lord Nimmo Smith" would today (Friday AEDT) publish its written decision.

The probe centres on payments made through the Employee Benefit Trusts set up by former Rangers chairman Sir David Murray.

The three-man panel, which also features two QCs as well as judge Nimmo Smith, began hearing evidence on January 29.

The probe was launched before the original Rangers company was consigned to liquidation and the newco club refused to recognise or co-operate with the investigation.

Rangers called for the investigation to be halted and warned that the ultimate sanction of title-stripping could see fans refuse to attend away games in future.

The SPL charge relates to rules that say all payments to players for football activities must be stipulated in contracts registered with the league.

Murray International Holdings won its appeal in principle against a tax bill surrounding the EBTs, with most of the payments deemed to be loans. Her Majesty's Revenue and Customs have launched an appeal against the verdict.

The SPL initially launched the probe on March 5 last year and appointed the independent commission on August 2.

The manager, whose appointment this week has already sparked an outcry from angry supporters, was treated to a round of boos on his first night in charge after replacing playmaker Gary Harkins with striker Colin Nish late on in the match with St Johnstone.

But the ploy worked as another of his substitutes, Mark Stewart, grabbed a late leveller to secure a 2-2 draw after John Baird had earlier struck in between Steven MacLean and Dave Mackay's goals for the Perth men.

The stalemate still leaves Dundee 15 points from safety at the foot of the Scottish Premier League - but Brown says he will continue to call it as he sees it while there is a chance it can escape the drop zone.

Brown - whose side faces city rivals Dundee United in the Scottish Cup quarter-finals this weekend - said: "We had to change the striker just to freshen it up and I know the crowd were not too enamoured about that.

"But ultimately Mark Stewart got us the goal. We got a point and I thought it was well deserved.

"Was the substitution made with one eye on the cup game against Dundee United this Saturday? No, I wanted to keep two up because we have nothing to lose.

"The gap is such that I've said to the players that we are going to go for it. We've got 10 league games left and we're going to give it a go.

"Someone told me before that it was nine hours since we scored. Well, we got two tonight so that gives them the confidence.

"Now we go into a cup game, it's a one-off and it's on our patch. The boys are looking forward to it."

St Johnstone boss Steve Lomas, though, felt his side should have had the three points sewn up well before Stewart struck after appearing to be in an offside position.

He said: "It's very much two points dropped. It can be a cruel game sometimes.

"We should have killed them off by scoring or through just being professional. Ultimately when you don't kill it off then the other team gets a chance.

"Dundee's goal was a little bit fortuitous but they got it and stuck it away so it's a missed opportunity.

"With the extra man you've got to kill the game off and we didn't do that. We've done it to other teams.

"There were some good saves from Rab Douglas but ultimately we should have been out of sight."

Motherwell handed a first starting slot to prodigal son James McFadden but it was Nicky Law who inspired the Fir Park side as he set up Chris Humphrey for the opener in the 31st minute.

It took Celtic an hour to have a shot on target but levelled the score in the 63rd minute when Georgios Samaras, who was returning from a long injury lay-off, headed past Darren Randolph.

However, Motherwell responded excellently and took the lead for the second time when Law crossed for Michael Higdon to volley high into the net at the far post.

The Glasgow giant still holds a massive 19-point lead at the top of the table but the win put Stuart McCall's side in pole position to clinch the second UEFA Champions League slot in the SPL.

Motherwell made a positive start when Keith Lasley tried his luck with an effort from 22 metres but a deflection took the pace out his shot and it was easily gathered.

Celtic almost took the lead in the 27th minute in bizarre circumstances when a dangerous cross from James Forrest came off the standing leg of Shaun Hutchinson and headed towards goal, only for Randolph to pounce on it.

However, it was Motherwell who drew first blood in the 31st minute. Law twisted and turned on the edge of the box to get away from Victor Wanyama before driving a shot across goal.

His effort was going wide before Humphrey popped up at the back post to poke the ball high into the net for only his second goal of the season.

Celtic struggled to find a way back into the game and didn't have a shot on target until nearly the hour mark when Commons made room for a shot, but it lacked power and Randolph got down low to stop it.

Samaras hauled the Hoops level in the 63rd minute. Anthony Stokes played in the on-rushing Forrest who sent in a superb cross to the front post where Samaras got in front of Hutchinson to glance a header past Randolph.

The goal spurned the home side into action and Higdon fired it in front again.

A misplaced header from substitute Efe Ambrose allowed Henrik Ojamaa to release Law, who got behind the Celtic defence and swung a cross to the back post, where Higdon jumped to fire a superb volley into the roof of the net for his 19th of the season.

Motherwell had Randolph to thank for keeping it ahead three minutes later when he blocked Joe Ledley's close-range shot with his legs after he had connected with fellow substitute Gary Hooper's cross.

Celtic desperately looked for a way to avoid its first league defeat of 2013 and Randolph was equal to a header from Commons before getting down low to stop a drive from Forrest.

Elsewhere, Hearts slumped to second bottom with a 2-0 defeat away at St Mirren.

Inverness Caledonian Thistle remains behind Motherwell on goal difference after a goalless draw with Dundee United, Hibernian and Kilmarnock ended 2-2 and bottom club Dundee salvaged a point with a late goal in a 2-2 draw with St Johnstone.

Substitute Gary Glen's goal left County behind second-placed neighbour Inverness Caledonian Thistle on goal difference alone.

Glen hit the only goal with nine minutes remaining and Adams said: "It was difficult tonight. It's not the greatest pitch in the world, but we dealt with that well and had a lot of control of the game.

"We've got talented players to do that, with [Rocco] Quinn, [Richie] Brittain and [Paul] Lawson in the middle, so we always know we can control large spells of games."

Adams admitted that the game perhaps did not offer the kind of entertainment the fans might have hoped for.

"There weren't a great deal of chances in the match," he added.

"We probably had more shots on goal than Aberdeen. Craig Brown said it was deserved, so I'll go with his assessment of the game!"

Dons boss Brown, for his part, said: "I'm desperately disappointed for the Aberdeen people.

"The fans deserve better than they got tonight and I can understand their massive disappointment because I share it."

And while he was disappointed not to take a point from the game, he admitted Glen's clinical finish proved the difference between the sides.

"Tonight could have gone either way," he said. "I'm not saying we were unfortunate, because I'm not saying we should have won the game, but I would like to be biased and say that we didn't deserve to lose it.

"Unlike other home defeats where I felt we were unfortunate, I don't think we were tonight. Ross County took the chance they had, but the game had 'draw' written all over it.

"I thought in the first half we probably had the edge, and after the break I thought Peter Pawlett gave us an extra edge.

"We handled their main threat (Ivan Sproule) exceptionally well, so much so that he was substituted, and I thought Clark Robertson was absolutely outstanding."

Ledley opened the scoring in the 13th minute and James Forrest notched the second from the spot four minutes after the interval after Dundee substitute Matt Lockwood was shown a red card for denying Gary Hooper a clear goalscoring opportunity.

Dylan McGeouch, Ledley and Hooper added further goals to compound the misery for Dundee, whose new interim boss John Brown watched from the directors' box.

In the day's other game, Dundee United drew 2-2 with Hibernian after Johnny Russell netted a controversial late penalty.

Hibs looked set for all three points when James McPake cancelled out John Rankin's early opener and Leigh Griffiths struck in the second half.

But United snatched a point when referee Alan Muir pointed to the spot for a Ryan McGivern challenge on Gary Mackay-Steven - despite suggestions the foul was outside the box - and Russell converted from 12 yards.

The home side was undone by a Gary Warren double which came either side of Billy McKay's 22nd strike of the season.

Hearts had twice equalised through Jason Holt and a deflected Andy Webster strike but both times handed the initiative back to their Highland visitor within minutes.

Defeat leaves Hearts in 10th place, seven points away from the top half of the league, while Inverness regained second spot with just its second win in eight games.

Ross County stretched its unbeaten run in 2013 to eight games with a 3-0 win over Motherwell.

Ivan Sproule scored his fifth goal in as many starts to give County the lead, while second-half goals from Richard Brittain and Iain Vigurs completed a fine win.

Rowan Vine's scrambled goal early in the second half consolidated St Johnstone's position in the top half of the league standings as they saw of St Mirren 1-0.

The Saints are now into fourth, level on 40 points with Motherwell, which drops to third, while St Mirren are eight points adrift of the top six with six games until the split.

Aberdeen was unable to make its chances count as Kilmarnock battled back to earn a 1-1 draw at Rugby Park.

Rory Fallon's brilliant volley gave the Pittodrie side the lead before Paul Heffernan got Kilmarnock back on terms five minutes before half-time.

In the 37th minute of a first half controlled by the champion defender Efe Ambrose scored his second goal in two games after costing the Hoops twice in the 3-0 UEFA Champions League last-16 defeat against Juventus a week ago.

The Perth side made a better fist of the second half and had the ball in the net twice through Steven MacLean and then Fraser Wright, only to see both efforts ruled out for offside.

However, with eight minutes remaining substitute Nigel Hasselbaink, on for Rowan Vine, curled a fantastic shot past Fraser Forster to stun the Parkhead side.

With Motherwell losing 1-0 at home to Dundee United the Hoops stretched their lead at the top of the table over the Steelmen to 19 points, but it was Celtic's first-half performance which pleased their boss more.

"The first 45 minutes was the best football I have seen under my time here," said Lennon.

"On a glue pot of a pitch, the football, the pace, the movement was exceptional and it is a travesty we haven't won the game because in that 45 minutes alone would have won two games. But for the goalkeeper it should have been six.

"I thought we looked a quality side in the first 45 minutes.

"We had chance after chance, we cut them open at will and I knew half-time gave them a chance to regroup and make changes.

"Sometimes it is hard to replicate the tempo of the game and that proved to be the case.

"But even our reaction after their goal was very good and I'm sitting here scratching my head as to why we haven't won the game.

"We will probably tip our hat off to their keeper Alan Mannus tonight, he had one of those games.

"But at 1-0 you always give a team encouragement. They are at home, anything can happen, but we should have been out of sight.

"I am not too disappointed. Motherwell lost tonight so we have gained a point so it hasn't been a bad night after all."

McFadden, 29, signed a contract until the end of the season.

The Scotland forward scored 32 goals for the club as a teenager before his £1.25million move to Everton.

He had been training with the Scottish Premier League club after leaving Sunderland in January.

Rogic, who made an impressive league debut the previous week in the 3-1 win over Inverness, came off the bench in the 74th minute as the Hoops ran riot to ease some of the pain from their 3-0 midweek UEFA Champions League loss to Juventus.

Against Inverness, Rogic set up a goal and earned man of the match accolades.

And his 19 minutes against Dundee United was another step in the right direction for the Socceroos midfielder who is aiming to make an instant impact at Parkhead following his move from Central Coast Mariners.

Despite going a goal down early in the match, the Hoops quickly equalised and then proceeded to dominate.

Kris Commons and Anthony Stokes hit two apiece, while captain for the day, Joe Ledley, also netted. Efe Ambrose also got on the scoersheet in the rout with Celtic's opener.

Goalkeeper Fraser Forster also had reason to smile, brilliantly saving a first-half Jon Daly penalty which had been controversially awarded by referee, Bobby Madden.

The league title seems all but assured as Inverness Caledonian Thistle lost 3-0 at Motherwell, which climbed to second place.

Nick Ross took advantage of some hesitant defending to finish off Aaron Doran's cross midway through a one-sided first half but Inverness could not get the killer second and had a strong penalty appeal rejected when Momo Sissoko felled Billy McKay.

And Borja sickened the host when he shot low into the net after a low cross by James Dayton to earn his side a 1-1 draw that moved it into the top six in the SPL standings.

The windfall virtually wipes out the Scottish club's bank debt.

Revenue generated by involvement in the European competition helped Celtic increase turnover by 71 per cent to £50.06 million ($76.43 million), with operating expenses up by 30 per cent to almost £37 million ($56.49 million) in the six months to 31 December.

Celtic chairman Ian Bankier says success in the Champions League has enhanced 'the club's international reputation' and had a 'major bearing on our financial performance'.

The Scottish champion's bank debt stood at just £130,000 ($198,474) on 31 December, down from £7 million ($10.69 million) 12 months earlier.

Celtic plays Juventus in the first leg of its Champions League last-16 match on Tuesday evening (Wednesday morning AEDT).

Patrick Cregg was also on the scoresheet with a goal against his former employer, on a night when Steven MacLean failed to convert from the penalty spot and boost the scoreline further.

Leigh Griffiths did manage to pull a goal back for the home side late on but his effort failed to spark a comeback.

The Australia midfielder, signed from the Central Coast Mariners in January for a reported fee of around $600,000, made an impressive debut in the 3-1 Scottish Premier League win at Inverness.

The 20-year-old was one of nine changes made by the Hoops boss with the first leg of Celtic's Champions League last-16 clash with Juventus at Parkhead on Tuesday evening (Wednesday morning AEDT) in mind.

Rogic set up Kris Commons to cancel out Nick Ross' opener before goals from debutant defender Rami Gershon and Venezuelan striker Miku stretched the Hoops' lead to 18 points over second-placed Inverness at the top of the SPL table.

Lennon revealed he left Rogic out of his European squad to stay loyal to those who had got the club to the knockout stages and the Hoops new boy said: "I got into the club a week ago so I can't have any complaints."

However, Rogic, has vowed to win his way into Lennon's first-team plans.

"You go out every game trying to make a statement, I guess, and show him what you can do," he said.

"I will keep working on the training pitch and the coach will see me every day so I will keep going.

"It's a different style over here so it might take me a little while before I get used to it and before I can play my best football but I am quite happy with my first game.

"I think it was a good performance all round from the team.

"Obviously a lot of players were rested but I think we still had a pretty strong squad and there were some very good players guiding me through the match which made it a lot easier."

The Hoops boss, as promised, made nine changes with next week's first leg of the UEFA Champion League last-16 tie against Juventus in mind, and was rewarded with a convincing display.

Debutants Tom Rogic and Rami Gershon especially caught the eye, with the 20-year-old Australia international, signed from Central Coast Mariners in January, claiming the man of the match award.

Israel defender Gershon also grabbed his first Celtic goal to send the visitor ahead, after it fell behind to Nick Ross' early opener which had been cancelled out by Kris Commons.

Defender Marcus Fraser started in the SPL for the first time while there were rare starts for Paddy McCourt, Dylan McGeouch and Venezuelan striker Miku, who grabbed the third with eight minutes remaining.

Lennon said: "I am delighted and I think you saw a wee glimpse of what is coming through.

"Marcus Fraser, Dylan McGeouch, Rogic - young players who I thought were fantastic today.

"Tom has settled in very quickly. You feel sometimes that there will be a wee readjustment period but he has settled in very quickly.

"We know Rami is powerful in the air and he scored a great goal. He had a great debut.

"And the players on the cusp of the first-team squad like Thomas Rogne and Miku came in and did well.

"So all in all, to come here to a side in second place who were playing their first team, and to win with that team we had, speaks volumes for the performance of the players."

Caley boss Terry Butcher was not surprised that, in the circumstances, Lennon utilised his squad although he claims it did not make pre-match preparations any easier.

"I would have done the same but I haven't got nine players to put in," he said.

"They have quality players who haven't played for a while and especially with them romping away with the league and a Champions League game coming up, every player at Celtic will be on a high and will want to be part of that success.

"But I couldn't do any team talks before the game because I didn't have a clue what they were going to do - and when I got their team I still didn't have a clue.

"It was a good test for our players. I am not disappointed with the way we played, I am disappointed with the result and conceding three goals.

"We have nine matches to go. I am glad we have Celtic out of the way and if we play like that we will win more than we lose."

Nick Ross gave Caley the lead in the ninth minute only for Hoops midfielder Kris Commons to level in the 20th minute with the sweetest of left-footed strikes after Rogic drove into the right side of box, skipped past Owain Tudur Jones with ease, before cutting the ball back to Commons.

Three minutes into the second half fellow debutant Rami Gershon headed the champion into the lead before Miku grabbed a third in the 82nd minute as the visitor ran out an easy winner.

Dundee United's resurgence under new manager Jackie McNamara continued as it saw off 10-man Heart of Midlothian 3-1 at Tannadice to make it back-to-back victories.

The Tangerines got off to a flying start through Johnny Russell's second-minute opener before the visitor had Ryan Stevenson sent off for a foul on Gary Mackay-Steven.

Willo Flood made it 2-0 for McNamara's side on 62 minutes only for Michael Ngoo to pull one back for the Jambos in the 76th, but substitute Michael Gardyne sealed matters in the revitalised host in the final minute.

An early own goal from Stevie Hammell and a late headed second from William Gros gave Kilmarnock a 2-0 home win over Motherwell - and three points that it scarcely deserved.

Motherwell's frustrations got the better of it in the closing minutes when firstly Fraser Kerr and then captain Keith Lasley were shown straight red cards for wild tackles on James Dayton.

Finally, 10-man Aberdeen survived the dismissal of Mark Reynolds for two bookable offences to earn a goalless draw with St Mirren.

The Socceroos midfielder arrived in Glasgow after securing a switch from A-League leader Central Coast Mariners, but his rise from the amateur leagues of Australia was swift - having only signed professional terms with the Mariners in January 2012.

"The past year has been massive for myself," Rogic, 20, told Celtic View.

"I signed my first professional contract in January last year; this is pretty much 12 months on, so I have done quite well since then.

"I have progressed at a fast rate so it's been a great 12 months and hopefully I can continue to develop and go forward in my career.

"There were probably times when I doubted what was going to happen in my football career.

"The past 12 months have been great but it certainly hasn't come without hard work; I know that.

"This is really just the beginning and I have a long way to go and a lot of things to work on before I can consider myself a good footballer.

"But I feel I am in the right hands and in the right place here at Celtic.

"It's a step up from what I'm used to but something I feel I can adapt to and I'm just looking forward to developing and progressing here as a player, and hopefully I can contribute to the club's success over time.

"I have had a big year, made my debut for the Socceroos so to now sign for Celtic. I am really proud of it and I'm looking forward to getting started."

SPL and Scottish Football League clubs backed the radical plan at meetings last month and Doncaster expects both groups to vote on concrete proposals in March.

Plans for a 12-12-18 structure, with the top two divisions splitting into three after 22 games, have failed to capture the imagination of many supporters and have been met with fierce criticism by some.

But Doncaster stressed that a 16-team league was 'financially unaffordable' and that there was not enough support for a 14-team top league.

And the SPL chief warned that the more popular elements of the plan would be lost if it was rejected.

Doncaster said on BBC Radio Scotland's Sportsound programme: "Fans tell us they want a single merged league, an all-through and more equitable distribution model, play-offs, a pyramid structure, significantly more relegation and promotion, and more meaningful games.

"The only way we can achieve that is through consensus and we are only going to get consensus through this model.

"If people want these changes, that everyone says they want, we need consensus and the vast majority of the 42 clubs to vote in favour of the package.

"There were some clubs that would perhaps want a bigger league. But they know we need consensus.

"If you put a 14-team model on the table you're not going to get consensus."

Doncaster pointed out that Hibernian's biggest Easter Road attendance last season was a televised game on a Monday night, when it secured its SPL status with victory over Dunfermline.

And he argued that the determination to avoid the middle eight among the top-flight clubs, and 'scramble' to finish in the top four thereafter, would attract more fans and television companies, despite concerns over resetting points to zero after 22 matches.

"There will be far more meaningful games that fans want to go to," he said.

"What it will give you is real tension in the second half of the season.

"Every club in the middle eight has 14 games to determine their future."

The 12 SPL clubs gave Doncaster unanimous backing to take the plans forward and he rejected suggestions that the failure to hold a formal vote was a sign of weakness.

He said: "They want a rule book in front of them, they want to know exactly what's in place and what it means for them.

"You can't vote on a concept - you can vote on a rule book. That is the only point it is relevant, that's when it will be binding.

"If the clubs vote against it, it won't happen. It will be the status quo and that's not what people want."

The system of splitting two leagues of 12 into three divisions of eight was previously employed by both Austria and Switzerland before being dropped.

But Doncaster claimed a failure to redistribute wealth and problems with stadia below the top 12 had undermined a generally exciting structure.

And former Scottish Football Association chief executive Gordon Smith claimed the system was attractive.

The former Rangers player said: "I played under this system in Austria and Switzerland and I think it's quite exciting.

"If you have a 12-team league this is a better way of splitting it.

"In the first half of the season teams want to avoid being in the bottom four and teams fight like mad to do so.

"In Austria I was fortunate to play in the top eight and get a European place.

"In Switzerland I was in the middle eight and every game was like a cup final.

"You were desperate to win every match and it became very, very exciting. I don't understand why people can't grasp that."

Rocco Quinn gave County the lead in the 20th minute with a deflected drive, but Michael Ngoo levelled 11 minutes later.

Hearts got its nose in front when Jamie Walker netted just after the hour mark, but right at the death Vigurs fired home from close range to salvage a point for the host.

SFL members met at Hampden to examine proposals for a merged set-up also involving the 12 Premier League sides.

SPL clubs have already given their unanimous backing to a 12-12-18 structure, which could be in place for next season if approved.

However, SFL clubs will also consider a revised set-up, which dispenses with the 18-team bottom division and instead uses two leagues of 10 to offer a four-league solution of 12-12-10-10.

Rangers, as associate members of the SFL, do not have a vote on the issue but the manager was involved in the discussions.

McCoist said: "Once again, the SFL clubs, although we don't have a vote, opened the door for us to go in and were very receptive to our views and our opinions, which was fantastic.

"It was a very good meeting because it gave us an opportunity to meet other clubs in the SFL, who we haven't met yet.

"We've obviously met all the clubs in SFL3 but we met a lot of clubs and their representatives throughout the SFL.

"As you can imagine, there were differences in opinion on one or two things and there was agreement on one or two things as well.

"It was like any football meeting involving people who are passionate about football."

Rangers is opposed to the 12-12-18 format being implemented next season, which would mean another campaign in Scottish football's bottom tier for the Third Division leader, regardless of any title success.

McCoist added: "I'm not so sure there was strong support for our view because there wasn't really a real indication of any strong support for any particular view.

"There is, of course, the self-interest, which is a massive thing, and you can totally understand it.

"Clubs, first and foremost, will want to look after themselves and their own house and then they will, rightly, say they want it to be the best for Scottish football.

"One of my fears, shall we say, is other clubs' self-interest, which they are entitled to and I understand, might not suit our interests.

"Nothing at all has been agreed yet.

"It was a great meeting and there were people who agreed with our views and people who disagreed with our views, as you would expect.

"It was very healthy and well-organised."