The betting firm and the Scottish Football Association announced the seven-figure deal, which sees the relationship continue until 2016, ahead of Sunday's final between Hibernian and Celtic. The existing partnership had a year to run.

SFA chief executive Stewart Regan said: "We have been absolutely delighted with the partnership with William Hill and especially pleased that they have today reaffirmed their commitment to Scottish football by extending their contract as title sponsor of the Scottish Cup.

"In a tough economic climate for Scottish football, it is reassuring that one of the United Kingdom's most established brand names has demonstrated that they are passionate and imaginative supporter and champion of our game."

Celtic and Hibs both reached the final following 4-3 extra-time wins, the Glasgow side edging a rollercoaster affair with Dundee United after Pat Fenlon's men had come back from three down against Falkirk.

Kristof Fahy, chief marketing officer at William Hill, said: "Above all it's the passionate support of fans in Scotland that continues to attract our sponsorship.

"That passion is intense and William Hill wants to be part of that.

"The value we get from the Scottish Cup is incredible. As you have seen from the semi-finals and hopefully the final, you never know which way the games are going to go."

The 12 clubs last met two weeks ago when they were in unanimous agreement to push for a merger with the Scottish Football League, accompanied by play-offs involving the 11th-placed club in the top flight and three second-tier teams.

SFL clubs were also in full agreement over the outline plans at their own meeting on Friday.

However, it has proposed a different governance system and wealth distribution model, which would provide more money to Second and Third Division clubs.

Although the SFL plan would not involve top-flight clubs giving up any more money, it might prove a hurdle.

SPL clubs are keen to soften the financial blow of relegation, in return opening themselves up to an increased chance of going down, and taking money away from the second tier could prove controversial.

Given the two fresh ideas proposed by the SFL on Friday, it is perhaps unlikely that a formal vote will be held by SPL clubs on Monday.

However, all 42 clubs have stated their desire to instigate change by the start of next season and such a target remains possible.

SFL clubs would likely be given 14 days notice of a formal vote, which would follow any SPL vote.

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

UBIG was last week 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.

Issues under discussion will include whether UBIG has officially suffered an insolvency event in the Lithuanian courts.

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 has not benefited from the funding of an insolvent company this season. However, it owes UBIG about £10million ($A15.5 million) of its £25million ($A38.8 million) debt.

Hearts could face action further down the line, with its final 44-point total meaning it would be deducted 15 points next season if it is deemed to fall foul of the insolvency rules at a later date.

After ending its season with a 1-1 draw at Aberdeen, manager Gary Locke said: "It's out of our hands what the SPL do. That sort of thing doesn't concern me. The season is finished now and I'm glad to see the back of it to be honest, and hopefully we can now build for next season.

"I'm building the squad towards us being in the SPL next season, and until anyone tells me different that's how we'll continue. I'll be working hard with John Murray in the next couple of weeks to rebuild for next season; that's all I can do."

Defender Charlie Mulgrew (knee), winger James Forrest (stiffness) and right-back Adam Matthews (knee) were missing from the Hoops side which beat Dundee United 4-0 at Tannadice on Sunday in the final Clydesdale Bank Premier League game of the season.

The Hoops boss turned his attention immediately to thoughts of an SPL and cup double but will not know his Hampden squad - already without suspended midfielder Victor Wanyama and Beram Kayal - until later in the week, with Matthews the biggest doubt.

Lennon said: "I have not picked my team yet. I am waiting on James, Charlie and Adam. We will know by next Thursday of Friday if they are fit and if they are they will definitely come into the squad.

"Adam is the real problem because he hasn't played since Juventus (in February) so he is a major concern.

"He has been training but he picked up a little injury again on Friday and we will have to wait and see."

The Northern Irishman claimed it was the perfect way to warm up for the final against the Easter Road side, saying: "I got everything I wanted from the team."

Kris Commons gave the visitors the lead with a 30-yard free-kick in the 11th minute before Georgios Samaras helped himself to a double, the first with a deflected drive in the 17th minute and a header 10 minutes later.

With five minutes remaining substitute Anthony Stokes, on for Commons, completed the rout to the delight of the travelling support, who spent the afternoon giving stick to United skipper Jon Daly, who is on the verge of joining Rangers.

"I have done a medical so I am just waiting to hear back on that and if that is all okay then it should be done and dusted," said Daly, who claimed the abuse he took went in "one ear and out the other".

He added of the potential Rangers deal: "I think they were quite pleased with the shape of me.

"They want to scan my right knee because of the problems I had with that, so we will wait and see how that comes back."

The club could still receive 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 on Thursday 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 few 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 they have 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 $15 million of its $35 million debt.

The cost-cutting measures continued at Tynecastle during the week when 19-year-old right-back Fraser Mullen was told he would not be offered a new contract in the summer despite making eight appearances this season before a broken foot ended his season in March.

But Hearts midfielder Jason Holt insists his former youth-team colleague will have no trouble picking up a new club.

He said: "It's disappointing as Fraser is a good mate of mine. We came through the youth team together but it's not my decision, that's down to the club.

"I spoke to him the day he found out. It's one of those ones that he just needs time to take it in. He's a good lad and I'm sure he will not be short of offers.

"He's a good player so I hope he does go on to bigger and better things once he's fit again from his injury."

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 Glasgow giant slashed adult tickets by one third and juveniles by 50 per cent for its term in Scottish football's bottom tier.

According to the club, its impressive crowds at Ibrox made Rangers the fifth most attended club in the UK this season.

And it is set to continue with what it believes is an affordable strategy for fans next season.

Rangers interim chief executive Craig Mather said: "The board is delighted to confirm season ticket prices for next season will be frozen.

"More than 38,000 fans bought season tickets in 2012/13 and in recognition of their tremendous support and loyalty we have taken the decision to keep prices for the forthcoming campaign as low as possible.

"We all enjoyed our recent title celebrations at Ibrox and the fact the Berwick Rangers game was a complete sell out was again testament to the loyalty, commitment and passion the supporters continue to show this great club.

"We cannot thank Rangers fans enough. They have followed the team in huge numbers at all games this season and I am sure they will back Ally McCoist and his players again in 2013/14.

"Phase one of the journey back is complete and we are all determined to get this great club back to the top of Scottish football where we belong.

"Supporters are the lifeblood of this 141-year-old institution and on behalf of everyone at Rangers football club I would like to thank our fans for their incredible support."

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."

His 13th Premier League title represented the 49th time he had got his hands on some silverware, meaning that should reports of his imminent retirement be true, he will step aside with a remarkable total one short of a half century.

Yet debate is never quite so simple.

There are others who have a claim on being Britain's best.

HERBERT CHAPMAN (Northampton, Leeds City, Huddersfield, Arsenal)

Pioneered a tactical approach to the game at non-league Northampton and impressed at Leeds until an irregular payments scandal broke that got him banned. Returning at Huddersfield, he won the FA Cup, and then back-to-back league titles before joining Arsenal, where he also won the FA Cup and two more championships, before dying suddenly of pneumonia, aged just 55, in 1934. His Arsenal team went on to win three successive championships.

MATT BUSBY (Manchester United, Great Britain, Scotland).

The man whose achievements Ferguson was asked to emulate. When Busby joined United, it didn't even have a ground to play on after Old Trafford had been bombed. It didn't prevent him winning the FA Cup in 1948 and, after a few near misses, the league title for the first time in 1956, with a team of young players affectionately known as 'The Busby Babes'. Ignoring Football League orders, Busby also took United into Europe, although his dreams were shattered in Munich in 1958 when eight of his players were amongst the 23 passengers who died in a plane crash. Within 10 years, Busby had rebuilt his team andit became the first English team to win the European Cup in 1968.

JOCK STEIN (Dunfermline, Hibernian, Celtic, Leeds, Scotland).

The man Ferguson reveres more than any other. Stein had already made a big impression as head of Celtic's reserve team and won the Scottish Cup in his first full season as a senior manager, with Dunfermline. After a brief stint at Hibs, Stein returned to Celtic, where he enjoyed unparalleled success. He lifted nine titles in a row, and five domestic Doubles. In 1967, Celtic became the first British team to win the European Cup, with a group of players all born within 30 miles of Glasgow. Stein suffered a heart attack and died during Scotland's World Cup qualifier in Wales in 1985.

BILL SHANKLY (Carlisle, Grimsby, Workington, Huddersfield, Liverpool)

After developing an impressive reputation in the lower leagues, Shankly arrived at Anfield on 14 December 1959 after Liverpool had been in the Second Division for five years, and just been defeated by non-league Worcester City in the 1958-1959 FA Cup. When he retired in 1974, he had won three league titles, two FA Cups and brought the Reds their first European trophy, the UEFA Cup, in 1973. Although he didn't win the European Cup, Shankly is credited with laying the foundations for what was to follow.

DON REVIE (Leeds, England, UAE, Al Nassr, Al Ahly)

Greatest achievement in his first couple of years at Elland Road was abandoning the traditional blue and yellow kit in favour of the now famous all white. But once the Second Division title had been secured, Revie set Leeds on the path to greatness. Supplementing a combative, youthful squad with the likes of Johnny Giles, Leeds contested every major honour for a decade. It only won two titles and a single FA Cup, but was also runner-up on an incredible eight occasions, as it was in the 1973 European Cup Winners' Cup and 1975 European Cup. Leeds also won the Fairs Cup twice. Revie quit in 1974 to manage England, then left for UAE in controversial circumstances.

BRIAN CLOUGH (Hartlepool, Derby, Brighton, Leeds, Nottingham Forest)

Brilliant, but hugely controversial figure. His achievement of winning the league title with two provincial clubs will probably never be matched, whilst it is even less likely a club the size of Nottingham Forest would ever win back-to-back European Cups. Regarded himself as the greatest manager England never had, with the Football Association backing off due to his record of confrontation. Lasted 44 days at Leeds after succeeding long-standing rival Don Revie. Won League Cup four times but never managed to lift the FA Cup.

BOB PAISLEY (Liverpool)

Stepped up from the boot room to replace Shankly and produced a period of sustained success unmatched in the English game at the time. In his nine seasons in charge, Paisley secured six league titles. In addition, he won the League Cup on three occasions, the Charity Shield on six, and the UEFA Cup. Most significantly, he led Liverpool to three European Cup triumphs in the space of five years. Paisley remains the only manager to have won the game's most prestigious club honour on three occasions, a feat Jose Mourinho is presently attempting to equal.

The 30-year-old has been without a club since his Sunderland contract expired last northern summer and has recently been coaching at First Division side Dumbarton.

Gordon only played one game last season but he has denied rumours he has already retired from football.

The Scotland international told STV: "People can say what they like to say but I'll continue to try and rehabilitate my knee and get myself in the best possible state.

"If that means I can get back to playing football then I'd be delighted.

"I've been round people in Europe and back home getting as many opinions as possible to find the one thing that will help."

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 Yorkshireman was accused of breaching two rules after he was quoted in a newspaper report referring to former Ibrox commercial director Imran Ahmad as his "little Paki friend".

Green - who resigned from his position at Rangers last month - has 30 days to pay the fine.

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 MacGregor, along with St Mirren chairman Stewart Gilmour, voted against them two weeks ago.

However, MacGregor today returned to the national stadium along with representatives of the other SPL clubs to discuss new plans which include play-offs which would involve one-up, one down plus five teams - two from the SPL and three from the First Division - competing for the play-off final.

Speaking before the meeting, he said: "I'm an optimist, as you know.

"Change has got to come but it's got to be the right change.

"So we're back round the table to talk about it with an open mind.

"There were differences two weeks ago but the differences were natural differences that come around with different clubs having different aspirations.

"I'm really optimistic that it's a day for talking and hopefully we'll find some common ground."

Whilst acknowledging that time was running out, the County chairman stressed the importance of making the right decision rather than a quick one.

"It's got to be right as well," he said.

"It's really important that talks come to some conclusion that everyone can buy into.

"All clubs are optimistic. You wouldn't have everyone here two weeks later unless everyone agreed we need change."

Commercial director Ahmad's departure was confirmed by Rangers on Saturday.

The Ibrox side is investigating reports that messages posted on a fans' forum - criticising McCoist and former boss and board member Walter Smith - were linked to Ahmad's official Rangers email account.

Speaking after his side's 4-2 win over East Stirling, McCoist said: "I wasn't aware of [Ahmad's departure] to be honest with you.

"I wouldn't comment on it just now because I've literally just found out about that and the investigation is still underway so I would comment after that."

Ahmad was part of the Green consortium which purchased the business and assets of Rangers last northern summer.

Green resigned as chief executive last week and is reportedly set to sell his shares to bus tycoon James Easdale.

McCoist added: "The fans need somebody to come in that they can relate to and who can agree with their vision in taking the club forward."

A banner unfurled by supporters at the match at Ochilview declared: "Rangers FC our football club, not a commodity for businessmen to plunder. We want our Rangers back!"

McCoist said: "The fans are absolutely right. If anybody deserves their club back, it's the fans.

"The support has been absolutely phenomenal, just when the club has needed them most. It is their club.

"Once one or two individuals start thinking it's all about them, it's not. Far from it.

"The club belongs to thousands and thousands of supporters and they are absolutely right.

"They need to get their club back and we need to get our club back."

He added: "I know for a fact that there are people here who have the club's best interests at heart.

"Their only desire is to make the club better and progress and move forward.

"We've got a fantastic staff and workforce.

"We have to get things right at the top, which goes without saying.

"And, when we do get things right at the top, I know for a fact that the staff and the workforce will continue to do their jobs, which they have done brilliantly."

David Templeton netted a double and Ian Black and Robbie Crawford were also on the scoresheet, with Paul Quinn grabbing a brace for the Shire, who put up a decent fight in what was Rangers' last away match in the Third Division.

"I wouldn't say I'm glad to see the back of these games," said McCoist, when posed the question about its visits to less salubrious surroundings this term.

"The whole thing has been a massive rollercoaster journey, which we knew it would be. It's been a great experience.

"It's been a lot tougher than a lot of people thought it would be but it wasn't a lot tougher than we thought it would be.

"The away journeys have been fantastic, they have been a great adventure and it's been a real learning curve for everybody within the club."

The Shire's task was made more difficult by the dismissal of Kevin Turner for a foul on Black after half-an-hour.

The fans' favourite - who left Ibrox in 2010 - is out of contract with Huesca at the end of this campaign.

A transfer embargo means Light Blues boss Ally McCoist can only register free agents from September 1.

Novo, 34, will be back at Ibrox for a legends game against Manchester United on May 6 and hopes to persuade McCoist to hand him a deal.

He told the Rangers website: "I can't wait to play for the fans again.

"I have always been close to them and I have really missed that side of things while I have been away because Rangers are massive.

"The supporters have suffered a lot this season with the situations at the club and hopefully I can help them have a nice way to finish the year.

"I can't wait to feel the atmosphere they create and I just hope it's not the last time I play at Ibrox.

"At this moment in time, I am leaving Huesca at the end of the season and I want to come back to Rangers.

"It still feels like I only left yesterday. It is my team, my club, and I really miss it. It is in my mind that I want to return to the club next season.

"I will need to speak with Coisty and see what he says but that is the first thing on my mind. I would love to play for the club again.

"I have so many good memories and it has been nice over the years to have so many fans asking me to come back. For me, it is my home."

The 42-year-old is a shareholder and has been the club's director of sports development since October.

He will hold the position until the Irn-Bru Third Division outfit appoint a permanent replacement for Charles Green, who resigned as chief executive with immediate effect last week.

A statement to the Stock Exchange confirmed: "Rangers announces that the Board has appointed Craig Mather, aged 42, to the role of Chief Operating Officer for the Group.

In addition, Craig will act as interim Chief Executive Officer and will be a member of the Board as the interim Chief Executive Officer.

"In the meanwhile the search for a permanent replacement for Charles Green will continue and a further announcement will be made as appropriate."

The international law firm will work alongside forensic investigators from Deloitte to probe the connections between Whyte and what a club statement described as "former and current personnel of Rangers and its subsidiaries".

Green resigned as chief executive on Friday over allegations surrounding his dealings with Whyte, although he continued to deny any wrongdoing.

Finance director Brian Stockbridge and commercial director Imran Ahmad are also expected to come under scrutiny from investigators. Both were working for Zeus Capital, the investment firm which was central to the assets purchase fronted by Green in June last year, and both were involved in discussions with Whyte.

Green has claimed that they only made promises to Whyte to keep him onside as they might have needed to acquire his shares had creditors accepted their offer to take the club out of administration. Instead the shares became irrelevant after the company was consigned to liquidation.

Rangers earlier issued a separate statement to the London Stock Exchange announcing that Sevco 5088 - the company at the centre of a dispute between Green and Whyte - was a subsidiary of the club at the time of their flotation on the stock exchange in December.

The statement added that Green was a director of Sevco 5088, which was used to buy the assets and business of the liquidation-bound club.

Whyte claims he was behind the firm and has threatened legal action arguing he is the rightful owner of Ibrox and other club assets.

The assets were transferred to another new company, Sevco Scotland, days after the $7 million purchase in June last year, when the club was consigned to liquidation over tax debts accrued during Whyte's tenure.

An announcement is also expected this week over an interim replacement for Green with manager Ally McCoist looking for stability as he plans for their Irn-Bru Second Division campaign.

Reports have claimed that Craig Mather, a major investor who was brought on board in the early stages of the new company, is favoured by some directors to take over on an interim basis but others are reluctant given his links to Green.

Another director, Phil Cartmell, who is chairman of Slough-based engineering firm Corac, is said to be close to leaving the board.

The Ibrox chief informed the board of his intention to step down from the role after recent allegations by former owner Craig Whyte that he was involved in Green's acquisition of the club last northern summer.

Green - whose consortium purchased the business and assets of Rangers for £5.5 million after liquidation was confirmed - has refuted the claims by Whyte, who was in charge when the club plunged into administration last February.

The Rangers board last week commissioned an independent investigation into the running of the club by Green and commercial director Imran Ahmad in light of the allegations.

A statement to the Stock Exchange confirmed: "The Company announces that Charles Green has notified the Board that he wishes to step down as Chief Executive with immediate effect.

"Recent weeks have seen media interest in the circumstances surrounding the period prior to the acquisition of The Club by the consortium led by Mr Green.

"Whilst Mr Green strenuously denies any wrongdoing, he has recognised that this negative publicity is a distraction and is detracting from the achievements and reputation of The Club.

"As a result, Mr Green has informed the Board that he will leave his post with immediate effect and leave the Company, following an orderly handover, by the end of May.

"The Board has commenced the search for a new Chief Executive and expects the role to attract high quality candidates from both within and outwith the industry.

"A further announcement will be made in due course."

Green - who recently apologised after being charged by the Scottish Football Association for allegedly using "racist and offensive language" - felt it was in the best interests of the club to leave his position.

He said: "Recent events have undoubtedly been a distraction for both myself and all involved with Rangers and I feel that it is appropriate that I step down so that The Club can continue to progress back to where it belongs at the pinnacle of Scottish football.

"I am very proud to have been associated with a club of the stature of Rangers and am proud of the achievements of The Club during my tenure as Chief Executive.

"My thanks go to the Rangers fans, whose support has been tremendous during my time at The Club."

Rangers raised more than £22 million through a share issue in December, after Green's canvassing of potential investors, and chairman Malcolm Murray paid tribute to his time at the Ibrox helm.

He said: "Charles Green was instrumental in helping to secure financial stability for The Club.

"The impact that he had in turning The Club around from the dark days of last summer will never be forgotten by the fans who I am sure, like me, will thank him for this and for choosing to put The Club ahead of his personal position at this time."

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.

The club's directors - including former boss Walter Smith - met at Murray Park ahead of the Third Division match against Clyde at Ibrox.

The summit followed claims made by former owner Craig Whyte of his close links with chief executive Green and commercial director Imran Ahmad when their consortium completed the purchase of Rangers last northern summer.

Green - who also apologised to his fellow directors at the meeting over the interview which saw him receive a Scottish Football Association charge accusing him of using 'racist and offensive language' - has been forced on to the defensive in recent weeks after the allegations by Whyte, which were accompanied by taped recordings between himself, Green and Ahmad.

Whyte claimed he was behind the new company which bought the assets and business of the club when it was consigned to liquidation after his failure to pay tax - with Green issuing fresh denials on Friday night.

Rangers manager McCoist now wants to get to the bottom of the matter so that the club can finally move on from a period of turmoil.

He said: "I'm delighted with the statement because the board have said they are going to appoint an independent commission to look into matters, which is the very least our fans deserve.

"I was very well aware of the need and the urgency of the board to get results.

"Knowing one or two of the board members really well, they want an end to this whole scenario.

"I'm really confident in those board members and what they did today and I'm really confident in the future once the commission finds out the results."

Fans chanted 'Charlie, Charlie give us the truth' during the 2-0 win over Clyde.

Asked whether the supporters are now turning away from Green, McCoist said: "I don't sense that they are turning away from anything or anybody.

"But I do sense, quite rightly, that they are getting a little bit frustrated that the whole thing isn't out in the open, that the truth isn't there for everybody to see - especially the Rangers supporters.

"They deserve the truth. They deserve to know what's been happening behind the scenes at their club.

"I do detect a greater frustration from within them and I do understand it and, I take it a step further, I agree with it."

The statement from the board read: "The decision to commission the examination was taken unanimously by those in attendance at today's meeting including non-executive and executive directors.

"The independent report will be commissioned and completed as speedily as possible and presented directly to the non-executive directors of the company."

On the prospect of a quick resolution, McCoist added: "It's more important that we get it right and the independent commission are given the time required.

"In an ideal world, we'd get it done as quickly as possible.

"But the most important thing is that the independent commission are given as much time and support as they need to come to the correct decisions. Then we can look to the future and start rebuilding again."

Striker Francisco Sandaza was recently suspended by Rangers during an investigation over comments made during a hoax phone-call, before his contract was terminated by the club.

Asked whether Green should also be suspended pending the outcome of this probe, McCoist said: "It would be very unfair of me to comment on a matter that the board have made their own comments on.

"I understand where you are coming from but the board have made a statement and I'm delighted with the statement."

Whyte bought the club for £1 ($1.45) in 2011 while a large tax liability was in dispute. The club went into administration less than a year later and was eventually liquidated when Her Majesty's Revenue and Customs (HMRC) rejected a Company Voluntary Arrangement over an outstanding tax bill.

Charles Green later reformed the club after purchasing its assets from Whyte.

It emerged during the administration process that Whyte paid off an £18 million ($26.18 million) bank debt by pledging future season ticket sales to finance company Ticketus.

It was confirmed that Whyte has lost a £17.7 million ($25.74 million) court case with the company and he has been ordered pay back the money to the ticket agency after a hearing at the High Court in London.

Last June, a criminal inquiry was launched into Whyte's takeover when the Crown Office asked Strathclyde Police, now part of national force Police Scotland, to investigate the purchase and the club's subsequent financial management.

It followed a preliminary examination of information passed to police by administrators.

The Police Scotland spokeswoman said: "Officers have carried out a number of searches at addresses in both Scotland and England.

"These searches related to both domestic and business premises.

"This remains an ongoing investigation, and no further information can be provided at this stage."

Police are also investigating the alleged leaking of confidential information relating to the Rangers tax case.

Officers were instructed last month to look into suspicions that private details were released while the club was investigated over its use of Employee Benefit Trusts (EBTs).

The club effectively won the case after a tribunal ruled that some payments made to players through EBTs were taxable but that many of them could be described as loans, as the club had argued.

An appeal has been lodged by HMRC.

Green is charged with breaking Disciplinary Rule 66 and Disciplinary Rule 71 which guard against comments which bring the came into disrepute and those which are not in the 'best interests' of the SFA.

Green was criticised by campaign group Show Racisim the Red Card this week after he was quoted in a newspaper report referring to former Ibrox director, Imran Ahmad, as his 'little Paki friend'.

Speaking in an article in the Scottish Sun on Sunday, Green, a Yorkshireman, said: "I was brought up in a mining community where whether someone was black, white, Catholic, Salvation Army, Protestant, made no difference.

"When I played at Worksop Town, the other striker was 'Darkie' Johnson. Now if I say that today I could go to jail.

"You know, Imran will come into the office regularly and I'll say 'How's my Paki friend?'"

After the publication of those comments, Green released a statement insisting that he 'deplores' racism and sectarianism, while accusing Show Racism the Red Card - which reported him to the SFA - of a 'knee-jerk reaction'.

However, the former Sheffield United chief executive appeared more contrite in the statement released on the Rangers' official website which read: "I apologise unreservedly if any offence has been taken by my remark.

"I was actually trying to make the point, albeit clumsily, that I am not a racist.

"Imran Ahmad is a close friend and business associate and I would certainly have no cause or wish to offend him."

SFA chief executive Stewart Regan said Green's alleged remarks were unhelpful.

"It's very surprising and it's very frustrating when we are all trying to build a stronger and more positive game for the future," Regan said.

"It's not helpful for anybody, irrespective of who it is, to be using the kind of remarks that were used at the weekend, but we need to give Mr Green the chance to explain himself and that's what we have done."

The Daily Record made the claims, which come in the wake of the departures of head scout Neil Murray and physiotherapist Pip Yeates and the sacking of striker Francisco Sandaza.

McCoist and McDowall worked under Walter Smith during his second successful spell as boss at the club until the former Rangers striker took over the hot seat in 2011 with Durrant promoted into his backroom team.

McCoist was keen to make that clear when asked about the issue at a press conference to publicise a friendly against Linfield at Ibrox.

He said: "I can confirm to you right now that I have not entered into any discussions at all with Charles regarding Kenny or Ian.

"On that subject, all I would say is that in the last five years, Kenny, Ian and myself, with Walter, have won three SPL titles, some cups, got to a European final, had a season under Craig Whyte and then we won a title this year.

"That's all I go to say on that matter, I'm not going to take it any further."

Asked about the extent of his involvement in decisions at Ibrox, McCoist replied: "I am involved. I obviously don't have the final say but I like to think my input, a, is valuable; and b, is taken on board. That's an important message to get out."

After Rangers had beaten Queen's Park last weekend in its first match since clinching the Third Division title, McCoist responded to Green's assertion that it was the worst team ever to wear the Light Blue by saying: "In my opinion, it's not the worst Rangers team.

"I'm not sure how many titles Charles has won in his career but I've been very fortunate to win 14 at our football club, including as assistant manager."

However, McCoist insists the relationship between him and the former Sheffield United chief executive is 'absolutely fine'.

He said: "We spoke on the phone this morning, we had a meeting on Saturday before the game against Queen's Park for well over an hour.

"He was obviously very keen to put the record clear on a few matter regarding the previous owner and he made it crystal clear and it was a reassurance that I felt we needed and we deserved and I got it.

"We will meet again today, if not today, certainly tomorrow before the Linfield game.

"We both agree. We must take the club forward.

"That's what the fans want to hear, that's what will happen. I don't have any doubt about that because it's not about Ally McCoist, it's not about Charles Green, it's not about anybody else, it's about the club and for 140 years that is the most important thing."

Green originally made the comments in a radio interview when defending Ally McCoist's performance as manager, and then stood by them in a Sunday newspaper interview.

That drew a reaction from McCoist while other comments in the same interview saw Green accused of using "racist and offensive language" by anti-racism campaigners.

Green did not exactly back down over the team criticism but he appeared to recognise that his public comments might not have been helpful.

The former Sheffield United chief executive told STV: "I've said a lot of things in 12 months. There isn't one thing that stands out that I think 'well, perhaps I shouldn't have said that'.

"Perhaps I shouldn't have said this was the worst Rangers team ever. Perhaps that wasn't a good thing to say. Was it true? Was it misleading?

"It wasn't said to win fans over. It wasn't said to win anyone over. The press say Charles Green says this to keep the fans onside. I don't."

Responding to Green's remarks after his side beat Queen's Park in the first match since clinching the third division title, McCoist said: "It's also the best Rangers team Charles has ever seen, to be honest.

"In my opinion, it's not the worst Rangers team.

"I'm not sure how many titles Charles has won in his career but I've been very fortunate to win 14 at our football club, including as assistant manager.

"That title we were all involved in just there is the hardest one.

"I know what it takes to win a title. It doesn't matter what division you are in, it takes a special group of people and talent and hard work to win titles.

"We've got a group of boys who were assembled in the space of six or seven days and have managed to win a title and they are 24 points clear.

"I would think everybody could maybe take a wee step back and offer some congratulations to those boys. I'm certainly doing that right now."

The club initially suspended the Spaniard as it investigated comments he made in a conversation with someone masquerading as an agent, which was subsequently broadcast online.

A statement read: "Rangers announced today that the club has decided to terminate its contract with Francisco Sandaza. The player has been advised of the situation."

Sandaza revealed details of his salary and thoughts on his future during the conversation with someone pretending to sound him out over a potential move to Major League Soccer.

The statement continued: "Francisco spoke at length to someone posing as an agent and engaged in a conversation which the club believes to be a material breach of his contract of employment.

"The player was suspended but after careful consideration and a hearing with Francisco and his representatives, the club, and our advisors, believe that dismissal is the appropriate course of action.

"The termination is subject to the right of appeal under SFL rules and there will be no further comment from Rangers on this issue."

The former Dundee United and Brighton & Hove Albion striker signed a three-year contract at Ibrox in August after a successful season with St Johnstone.

But the 28-year-old endured a difficult time at Ibrox, scoring two goals in 17 appearances for the newly-crowned Third Division champion.

The Spaniard also missed three months of the campaign after suffering a fractured cheekbone in a Scottish Communities League Cup tie against Motherwell in September.

Oldco Rangers was issued with a £250,000 ($361,000) fine in February after being found guilty of breaching SPL rules relating to payments issued through their Employee Benefit Trust scheme from 2000 to 2011.

The inquiry lasted just short of a year and the verdict was delivered by an independent commission featuring judge Lord Nimmo Smith and two QCs. The costs of the probe are reported to be up to £500,000.

A statement from the league read: "There has been a routine application for costs given that the case was successfully pursued by the SPL."

The SPL would not expand on whether it was pursuing the newco Rangers for costs but it would have no chance of securing any from oldco Rangers, which is in liquidation.

The current Ibrox regime hit out at the SPL's move.

A statement read: "This matter has been dragged out long enough and we had thought Lord Nimmo Smith's verdict would have been an end to it.

"Attempting to stretch it out even further does nothing to help the image of a game torn by dissension and engulfed in turmoil.

"It is important to remember that Lord Nimmo Smith apportioned no blame against Rangers FC and thus no sanctions were imposed on this club.

"It is inconceivable, therefore, as well as ridiculous that the SPL should even think about pursuing this club for costs against what was widely regarded as an ill-conceived and unwise course of action by them in the first place."

Both oldco and newco Rangers initially stated they would not take part in proceedings but they were eventually represented by the same legal team at the hearing.

Rangers was held to a goalless draw for the second week running in the early fixture at Montrose but there was no sense of anti-climax among the squad or manager when Elgin's subsequent win over Queen's Park made Rangers champion.

McCoist told Sky Sports News: "It's fantastic. Some people would say there was an air of expectancy but that's never been the case from anyone within our football club.

"We knew it would be difficult and that's certainly been the case. We're absolutely thrilled for the players, the staff and for the incredible supporters.

"The best way to describe it is as a major step on the road to recovery and to where we want to be."

McCoist revealed the players greeted Stuart Leslie's winner for Elgin with joy.

"I've never been on a bus and heard a roar like it when Elgin were awarded a penalty at Hampden today and the roar was equalled when it was converted, so it was certainly a lively journey back home from Montrose."

The title win is McCoist's first trophy as manager during an unprecedented period of turmoil at Ibrox which saw the club go into liquidation while emerging as a new company in the bottom league.

When asked about his feelings, McCoist said: "It's completely different. The over-riding feeling is of a job well done and I'm absolutely thrilled primarily for the supporters and the playing staff.

"The club has had an enormously tough time in the last 18 months and last summer we didn't know if we had a licence to play and we had six players turn up for pre-season training.

"But we're not getting carried away and it's a job done. We've got plans for the future and we've got an opportunity to carry them out.

"The next step will be winning the next division that we're in."

McCoist insists his players deserve to celebrate and be congratulated for the title win despite its recent form, which has seen it win two out of six matches.

"We've been the best side in the league," he told the club's official website.

"The fact we're sitting 22 points ahead would indicate we are thoroughly-deserving champions. There's no doubt about that.

"The boys all deserve massive credit for that. The young lads deserve enormous credit, as do the older lads such as Neil Alexander, Lee Wallace and Lee McCulloch.

"It has been an incredibly difficult situation for people in many ways. Some people won't give them any congratulations but that's certainly not the case from myself and the staff."

The Rangers team bus stopped at a pub in Aberuthven near Gleneagles to celebrate after Elgin's victory was confirmed.

McCoist said: "It was hilarious. We stopped off right on the final whistle of the Queen's Park-Elgin game, when we knew we had won the title.

"As you can imagine, we walked in and some of the lads are still only old enough to drink lemonades.

"But when we got into the pub, there were two punters at the bar and they quickly shouted to the owner of the place to remind him of his strict rules about having no football colours!

"With 20 Rangers players standing there in their tracksuits, it was very funny and we stopped there for half-an-hour or so for the boys to have a celebratory drink which was well earned."

The Rangers boss now believes his side should not remain in the same division as its current Third Division rivals if the planned league reconstruction is voted in to produce a 12-12-18 structure, although about half of the Scottish Football League clubs this week indicated they would try to delay the reforms.

Rangers' anticipated climb to the top flight would not be delayed if the third tier is extended but it claims it should be in the second tier to make its title win meaningful.

McCoist said: "It would be extremely disappointing if promotion was taken away from us, that's for sure.

"Our players and our supporters deserve promotion and the way I'm looking at it right now, we've got that.

"I would have to say nothing surprises me at the moment but the fact of the matter is our players have proved they're the best team in the league and they should go up.

"They deserve promotion and as far as we are concerned, it should be the case that they get it. Today's events mean so much to us all."

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."

The Spanish striker allegedly revealed details of his salary and declared himself open to a move to a better league during a telephone conversation with a person who was pretending to be an agent, which was then broadcast online.

After discussions between the former St Johnstone and Dundee United forward, the Ibrox club, and manager Ally McCoist, the player was told to stay away until the inquiry is completed.

Asked if Sandaza could be sacked, McCoist, speaking at the club's Murray Park training ground ahead of this weekend's Third Division clash against Stirling Albion at Ibrox, replied: "I have no idea, we will have to wait to see what the investigation unfolds."

However, the former Rangers striker confirmed that Sandaza was 'suspended by the club on full wages pending an internal inquiry' and continued: "We are very hopeful that the inquiry won't last any more than a week but he has been suspended and won't be coming to Ibrox or Murray Park pending the investigation.

"We will be issuing a statement after the investigation, we will have more to say then.

"I can't say anything that would be to the detriment of the investigation.

"It is the last thing we need at this moment in time, we have seven players out tomorrow."

McCoist has not cautioned his players to be careful of being caught out in similar fashion to Sandaza but they have been warned about the perils of social media.

"This week we have mentioned to the lads the importance of being extremely careful on Twitter and Facebook," he said.

"There have been problems with Facebook and Tweeting.

"I am not for banning these things, I understand they are not everyone's cup of tea, all I would urge is a bit of common sense shown by our players.

"It is a changing world and everything that is said is picked up in a matter of seconds so the need for caution when you are talking to whoever is of paramount importance."

Rangers could win the title if it beats Stirling and Queen's Park slips up at Annan.

However, all nine of its opponents this season would join it in moving to an expanded 18-team third tier if league reconstruction proposals are passed in their present form.

Rangers opposes the move, and the fact that Rangers' ascent to the top flight would not be delayed by the new model was dismissed by McCoist.

The Gers boss backs chief executive Charles Green in claiming the Ibrox club should be moved into the second tier if it wins the title, claiming a precedent was set at the end of the 1993-1994 season when Stranraer was promoted, although it only jumped one division after winning the Second Division.

McCoist believes that anything less would render the campaign 'worthless'.

"We don't know if it is going to 12-12-18 or 12-12-10-10 but I would be very hopeful of getting promotion," he said.

"It would be a real slap in the face for the players and supporters (if we didn't).

"Everybody is telling me that we would still only be two leagues away from the top league but that means every other team in the division would be gaining promotion with us so it would make our whole campaign worthless in my opinion.

"We are going to have to win titles to get back to where we want to be.

"At this moment in time we don't know how many titles or what titles but we are certainly going to have to win a number of titles to get back where we want to be.

"This will be the first title and there is absolutely no reason for our supporters and our players to enjoy it any less than they have done with any title beforehand."

McCoist confirmed that forward Dean Shiels is likely to miss out the rest of the season with a knee injury sustained during the club's recent 2-1 defeat to Annan Athletic at Ibrox.

Meanwhile, Rangers has confirmed it will host Linfield in a friendly on 10 April.

Rangers was a regular visitor to Windsor Park in recent years and the Northern Irish champion hosted a fund-raising fixture for the administration-hit club last year.

McCoist said: "Linfield offered the hand of friendship to Rangers last May and we are delighted to thank them for their support by announcing this game at Ibrox.

"The club has a strong following from Northern Ireland and our supporters turned out in huge numbers to back us at Windsor Park last year in a match that really helped us out in difficult times.

"I look forward to meeting David Jeffrey and his squad at Ibrox next month and once again I would like to thank Linfield for the support they gave us last season. I have no doubt the fans will pack Ibrox yet again to see both teams in action."

The two league bodies and Scottish Football Association have declared that the leagues would be reconstructed on sporting merit alone, should the votes go through, but Green has claimed moving Rangers up beyond most of the current Second Division clubs would be in line with 'sporting integrity'.

Green also threw his weight behind proposals for a Rangers colt team to join the league and made an offer to guarantee other clubs ticket revenue for 300 away fans should such a deal come into force.

In a lengthy statement on the club's official website, Green wrote: "All things being well, Rangers should win the Division Three title and, that being the case, we should be promoted. That should happen regardless of what league structure the powers that be put in place.

"It would be manifestly wrong to deny any team promotion having won the competition they have entered into at the start of the season. Equally, teams which have been relegated should not benefit unfairly from any a restructuring of leagues.

"The principle of promotion and relegation for the clubs which fall into these categories at the end of this season should be enshrined in any new league set up.

"So, if, as widely predicted, we end up with a 12-12-18 set up, Rangers should be promoted and this promotion should be to the middle tier."

Under the proposed arrangements, should the new system be approved, Rangers and its Third Division colleagues would join eight current Second Division sides in an 18-team bottom tier. Its anticipated ascent to the top flight would not be delayed.

The Second Division champion would go into the second tier as normal along with one of the next four teams after play-offs. There would be no team relegated from the current First Division.

Green claimed there was a precedent after the end of the 1993-1994 season when Stranraer was promoted to the First Division after winning the Second Division. That was when three divisions of 12-12-14 morphed into four divisions of 10.

Green added: "There has been no shortage of voices banging on about sporting integrity over the last year but sporting integrity must cut both ways."

The Scottish Premier League clubs have set a date of 15 April to vote on the 12-12-18 proposals, although Scottish Football League clubs have discussed a 12-12-10-10 structure, which would see Rangers promoted to the Second Division as normal rather than having all of its current opponents come with it.

With that idea seemingly lacking support, SFL chief executive David Longmuir last week wrote to his clubs suggesting that Old Firm colt teams be brought in to the new league to provide the extra two teams for the alternative plan.

That intervention was roundly criticised but Green appeared to dangle tangible benefits in front of the SFL clubs.

Green, whose club does not get a vote as it is a new, associate member of the SFL, continued: "The SFL has shown real leadership in proposing this initiative although it should be pointed out that this was not the result of lobbying from this club.

"A Rangers Colts team would add value to the league and other clubs would see their home gates enhanced significantly by Rangers fans, particularly those who lived locally.

"I would also be prepared to guarantee other clubs the ticket revenue equivalent of 300 Rangers fans turning up for matches.

"This initiative would help smaller clubs who have no choice but to generate revenue any way that they can."

Green added: "If the 12-12-18 structure is to be the chosen one then I would propose that two additional teams, one a Rangers Colts team, are added to the lowest league."

The chief executives of the three Scottish football authorities stated, when they announced their agreement to merge the leagues in principle, that Rangers would not be fast-tracked.

Speaking on 7 January, Scottish Football Association chief executive Stewart Regan said: "Sporting merit will dictate where clubs will finish and depending on whether this comes into play next season or the season after, will be up to the clubs to decide, and it will be based on where clubs finish.

"There will be no plans for any club to be given preferential treatment."

Rangers will clinch the title this weekend if it beats Stirling and Queen's Park later fails to win at Annan.

Ryan Stevenson opened the scoring for the Jambos with a drive in the 10th minute but in the 37th minute, against the run of play, Esmael Goncalves levelled from close range.

A minute into the second half veteran striker Steven Thompson converted a Paul Dummett cross before Conor Newton drove in number three.

Although Stevenson reduced the deficit with six minutes remaining to ensure a nervy ending, Danny Lennon's side held out.

It was an momentous Buddies victory that in truth looked unlikely for most of the first half as Hearts looked in complete control

However, that will not bother the thousands of Paisley Buddies who celebrated at the final whistle.

There was a massive Hearts support inside the national stadium but the smaller St Mirren contingent were just as noisy, creating a fabulous atmosphere at kick-off time.

St Mirren appeared to have survived some early pressure and as it worked its way into the game its first effort came in the eighth minute when a clever chip from Paul McGowan from the edge of the box sailed just past.

However, Hearts raced up the pitch moments later and scored.

Skipper Jim Goodwin's crunching tackle on Jambos striker Michael Ngoo saw the ball fall to Stevenson who faced up to Dummett outside the Buddies' box and he appeared to be the taking a little too much time to get his shot away.

There were five black and white jerseys around him when he eventually pulled the trigger and to the joy of the Jambos' supporters the ball nicked off Dummett before beating the flailing Samson.

The Paisley side looked gripped by nerves and unable to get any support to lone striker Thompson.

In the 20th minute the impressive Jamie Walker sent in a great cross from the left which took Samson out of the equation but Sutton was stretching and could only head the ball off the back post and behind.

The traffic remained mostly Paisley-bound.

In the 27th minute Samson had to react smartly to push away Kevin McHattie's in-swinging free-kick which evaded a clutch of players and almost sneaked in at the far post.

Then, Tynecastle midfielder Mehdi Taouil wriggled his way into the Saints box before sending a cross-shot just past the far post, all of which meant Goncalves's equaliser in the 37th minute came as a surprise.

Thompson nipped in front of Gorgie stopper Danny Wilson and sent Gary Teale racing down the right wing with McHattie in his wake and when the former Derby County winger cut the ball across goal the St Mirren forward, who had scored in the semi-final win over Celtic, stroked it into the empty net to change totally the complexion of the game.

As Hearts wobbled MacDonald had to race from his goal to thwart Teale as the Saints finished the half on top.

The second half was barely a minute old when Thompson fired St Mirren ahead.

Midfielder John McGinn fed Dummett on the left and when his cross came into the box the former Dundee United and Rangers striker beat Wilson to the ball before knocking it first time past MacDonald.

Hearts was stunned but quickly responded. Walker fired a right-footed drive from 25 yards wide of the far post.

After good work by Taouil on the right-hand side, Samson had to make a point-blank save from Ngoo, who then headed McHattie's corner over the bar.

At the other end, as the game stretched, MacDonald blocked a close-range attempt by Thompson before midfielder McGowan drove the rebound wide.

However, in the 66th minute Saints put one hand on the trophy when Newton played a one-two with Goncalves before breaking past the Hearts defence to power his shot past MacDonald.

It was a remarkable turnaround and it was Hearts' turn to look helpless.

Arvydas Novikovas replaced Walker, Jason Holt came on for Ngoo while Dale Carrick came on for Taouil.

Thompson made way for Sam Parkin and McGinn was replaced by Graham Carey, both substitutions eliciting a huge ovation from the St Mirren supporters.

Time was running out for Hearts but Samson made a good save from McHattie's drive with defender Marc McAusland making a great block to deny Ngoo from the rebound, before Stevenson clipped the bar from close range.

However, it was the former Ayr United player who gave the Edinburgh side a lifeline in the 84th minute when he took a Ngoo pass and screwed the ball past Samson and into the far corner.

As the tension became almost unbearable in the final moments Stevenson forced a save from Samson with an angled drive before hitting the outside of the post from the rebound.

As Hearts pushed for extra-time in the three minutes added, the St Mirren fans urged the final whistle to arrive and when it did, the roar reached all the way to Paisley.

He told his players they had no right to a Third Division championship medal and said his comments behind closed dressing room doors would not be the last they hear of the issue.

McCoist was prompted to defend his players on Saturday in the wake of club chief executive Charles Green labelling the current squad the worst in Rangers history.

The manager said his troops had done a "fantastic" job in difficult circumstances this season, but his tone was different on Sunday.

It was a first home league defeat of the season for Rangers, and its lead is 17 points over second-placed Queen's Park.

But after 40 minutes in the dressing room, McCoist emerged to say: "It was a really, really poor 90 minutes. The players know what is expected of them at this club and they dropped below those standards.

"I didn't have harsh words with them in the dressing room, I just told them that it was unacceptable."

Goals from Ally Love and David Hopkirk soon after the break gave Annan its stunning victory at Ibrox, with Andy Little pulling one back.

Interim results to December 31 show revenue of £9.5million ($A14.1 million), with operating expenses of £16.6million ($A24.6 million).

Cash in the bank at the turn of the year sat at £21.2million ($31.4 million).

In December, Rangers raised £22.2million ($A32.9 million) from its listing on the London Stock Exchange.

In a statement, after the financial figures were published on Monday morning (Scottish time), Ibrox chief executive Charles Green said: "This has been a significant period in the club's history, in which vital steps were taken to ensure the survival and rebuilding of one of the UK's most venerable football institutions.

"The priority for the company to date has been to stabilise the business and put in place solid financial foundations for the future.

"To this end, revenue streams have been enhanced, and costs cut.

"In addition, important strategic steps have been taken, such as the agreements now in place with Sports Direct, Puma and Blackthorn Cider.

"These achievements have been made whilst retaining the important fabric and structure of the club.

"We will continue to execute our growth plan, and investors and supporters can have confidence in the development of operations as the club progresses.

"Undoubtedly, challenges lie ahead but the club is now well equipped to meet them successfully.

"Above all, the club and its supporters are resolute in the belief that, both on and off the pitch, Rangers can look to the future with confidence and pride."

Green's consortium purchased the business and assets of Rangers last summer after the oldco was consigned to liquidation.

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."

Judge Lord Nimmo Smith and two QCs, who were appointed by the Scottish Premier League in August last year, found the club guilty of rule breaches stretching from 2000 to 2011 and issued a £250,000 ($371,000) fine.

But with the oldco club in liquidation, and the newco club not held responsible, the punishment is effectively meaningless.

The commission stated that the failure to disclose payments did not render players' registrations with the Scottish Football Association void and so they were eligible to play in the SPL.

The written verdict brought to an end a year-long probe which some thought would result in the ultimate sanction of being stripped of titles if found guilty, but recriminations continued.

Former Rangers chairman Sir David Murray, whose company set up the Employee Benefit Trust scheme at the centre of the payments, accused the SPL of a "retrospective witch hunt".

Charles Green, the chief executive of the new Ibrox regime, declared the decision vindicated his approach to negotiations over transferring the club's SFA membership last summer, which he claims included attempts to persuade him to give up the five SPL titles Rangers won during the affected period.

The three-man commission, which also comprised QCs Nicholas Stewart and Charles Flint, found that Rangers entered into side-letter arrangements which should have been disclosed to the football authorities.

The commission statement read: "Although the payments in this case were not themselves irregular and were not in breach of SPL or SFA rules, the scale and extent of the proven contraventions of the disclosure rules require a substantial penalty to be imposed."

The EBT payments were the subject of a tax tribunal which oldco Rangers won in principle in November last year, although Her Majesty's Revenue and Customs have launched an appeal.

The commission concluded it was clear that the "deliberate" non-disclosure was "at least partly motivated by a wish not to risk prejudicing the tax advantages of the EBT scheme".

But they concluded no sporting advantage was gained, partly because of the tax tribunal's findings that the arrangements "did not give rise to payments absolutely or unreservedly held for or to the order of the individual players".

The statement added: "On that basis, the EBT arrangements could have been disclosed as contractual arrangements giving rise to a facility for the player to receive loans, and there would have been no breach of the disclosure rules."

However, the commission stated that the assumption that the undisclosed arrangements were discretionary and did not form part of any player's contractual entitlement, was "seriously misconceived".

And they took a serious view of a breach of rules intended to promote "sporting integrity" and prevent financial irregularities, while noting the extent of the payments - more than £9million was paid to employees through EBTs in the 2005-06 season alone.

They also found no evidence that the Ibrox board had taken any expert advice as to whether disclosure would have affected their tax liability.

Crucial evidence came from SFA registrations head Sandy Bryson, who said a player remained registered even if there had been a breach of registration procedures.

The commission said: "All parties concerned - clubs, players and footballing authorities - should be able to proceed on the faith of an official register. This means that a player's registration should generally be treated as standing unless and until revoked.

"There may be extreme cases in which there is such a fundamental defect that the registration of a player must be treated as having been invalid from the outset.

"But in the kind of situation that we are dealing with here we are satisfied that the registration of the specified players with the SPL was valid from the outset, and accordingly that they were eligible to play in official matches."

The lengthy process was begun by the SPL on March 5, before Rangers were consigned to liquidation and were relaunched as a new company by Green.

But Green is looking for answers over last northern summer's negotiations with the SFA and SPL.

He said: "It is a matter of fact that people within the SPL wanted me, at first, to surrender titles as part of a deal to enable Rangers to play again as a member of the SFA.

"I rejected and resisted that suggestion and today's decision vindicates the position of the board and the supporters."

Murray argued that the money given to players should not have been construed as payments as they were technically loans, but declared himself satisfied with the decision not to strip titles.

However he claimed "efforts to bayonet the wounded" were of no benefit to Scottish football and described the fine as "futile".

Rangers manager Ally McCoist echoed his former employer's comments.

He told STV : "I think a lot of people, particularly the SPL member clubs, have gone in not knowing what they were trying to achieve.

"There's been a lot of hard work, time and finance gone into this. Perhaps a lot of people will look back and see it was needless."

The SPL said little other than to stress the independence of the commission.

These are the five title triumphs that remain intact.

2003 - Rangers clinched the league crown on goal difference after a final-day shootout with beaten UEFA Cup finalist Celtic. Alex McLeish's men romped to a 6-1 win at home to Dunfermline while Martin O'Neill's Hoops could only beat Kilmarnock 4-0 at Rugby Park.

2005 - The Ibrox men regained their SPL title by a point from Old Firm rivals Celtic on 'Helicopter Sunday'. Motherwell striker Scott McDonald's last-day double at Fir Park robbed his future employers of the championship as the Light Blues celebrated a 1-0 win and the league crown at Easter Road.

2009 - After watching Celtic make it three-in-a-row, Walter Smith's side stormed back to secure the flag with another last-day decider, beating Dundee United 3-0 after goals by Kyle Lafferty, Pedro Mendes and Kris Boyd secure the title by four points.

2010 - Easter Road was the venue for another championship party as the Ibrox men made it back-to-back league wins. Kyle Lafferty bagged the title-clinching goal before the club ended the season with a six-point winning margin over Celtic, which sacked boss Tony Mowbray after his disastrous reign.

2011 - Walter Smith bowed out as Rangers boss with his 10th top-flight triumph. Again it went down to the final day as Celtic pushed the Light Blues close, but three goals in the first seven minutes at Rugby Park ensured there was no late drama as Rangers made it three in a row with a 5-1 win over Kilmarnock.

Administrators Duff and Phelps were appointed on 14 February last year after HMRC lodged a petition over the non-payment of PAYE and VAT since Whyte's 2011 takeover.

The financial collapse of one of Scottish football's biggest clubs subsequently saw the Light Blues consigned to liquidation and voted into the Third Division ahead of this season.

But, as far as Whyte is concerned, his conscience is clear after what has been a turbulent 12 months for Rangers.

He told Sky Sport News: "I welcome any fair investigation into anything to do with the takeover, the insolvency, whatever.

"I would welcome that and be happy to co-operate with any of it and anybody will see there is no wrong-doing whatsoever."

The Scottish businessman also denied any criminal activity during his time at Rangers.

He added: "If I was a crook or a wide-boy, do you really think I'm stupid enough to do anything remotely crooked at a high-profile football club?

"The whole notion is just utterly ridiculous."

Asked how he sleeps at night, Whyte replied: "Very soundly."

Meanwhile, Ibrox chief executive Charles Green believes Rangers has moved on from the trauma of the last 12 months.

Green headed the consortium which purchased the business and assets of the club when liquidation was confirmed last northern summer.

As well as benefiting from huge crowds at Ibrox this season, Rangers announced it had raised more than £22 million ($32.89 million) from its listing on the stock exchange in December.

Green told Rangers' official website: "As a club we are not just ready to move on - we have moved on.

"The successful flotation of the club on the Alternative Investment Market was the biggest single step on the road to recovery.

"The fact that our business could attract in excess of £22 million of investment in a challenging economic climate was heart-warming testament to the belief of investors from City institutions to individual fans.

"Shares have performed well and the capitalisation of the club has meant that we have very sound financial foundations for the future.

"No effort will be spared in pursuing avenues where our financial security can be developed and enhanced and we will be making announcements regarding this in due course.

"All along, we have known that the rebuilding of the club on the pitch will take time and we are prepared for that."

On the park, Rangers is out of all cup competitions this season but does sit 22 points clear at the top of the Third Division.

Boss Ally McCoist told Sky Sports News: "As a manager, I would probably say I would be content with where we are at the moment.

"Not overly happy and certainly not delirious but not too downbeat. By that I mean the lads have done very well in the league."

To the surprise of many pundits and fans, the Hoops emerged ahead of Benfica and Spartak Moscow to finish second in Group G behind star-studded Barcelona - which it famously beat 2-1 at Celtic Park last November - and earn its place in the knockout stages of the tournament for the first time in five seasons.

The Serie A champion, though, is a strong favourite to progress through to the quarter-finals but manager Lennon, while recognising the quality of the visitor, said: "I think we have been (underestimated) throughout the whole campaign and going into this game we are being made out to be massive underdogs but I don't quite see it that way myself.

"There is a real belief, anything can happen over two games.

"We go into the tie as underdogs but nothing is going to be decided at the end of 90 minutes tomorrow night, it is over two games and we are prepared to play hard football over 180 minutes.

"They have excellent strikers - Mirko Vucinic, Fabio Quagliarella, Sebastian Giovinco, and they have also brought in Nicolas Anelka.

"But the one who has caught my eye is Alessandro Matri, he looks an excellent young player.

"They are very strong in midfield. Arturo Vidal is playing very well currently, Paul Pogba and Claudio Marchisio, these are class players including Andrea Pirlo who is still one of the finest midfield players in the world.

"So the team is blessed with fantastic footballers but we knew that before the tie or before any preparation were made.

"But it would be dangerous to underestimate Celtic.

"We have proved already this season that we can be a match for anyone."

The former Hoops player, who described Juventus training at Rangers' Murray Park training complex as 'irrelevant', recognises the difference between the Italian giant and Barca.

"They are two different cultures," he said.

"Juventus are very strong defensively, very well-organised, very consistent in domestic football and they have been very impressive in their Champions League campaign.

"We have done a lot of work on Juventus and I have seen them myself so we will have to change the way we played against Barcelona but that is only natural because Barcelona dominate possession like no other team."

However, the Northern Irishman expects another momentous European night in the east end of Glasgow.

When he was confirmed as Celtic boss in June 2010, after a spell as caretaker, Lennon said he wanted to 'bring the thunder back to this stadium - I want to make it rock again'.

He wrote on Twitter earlier in the day: ' ..think i can hear thunder in the distance' and he expanded upon that at the pre-match press conference.

"This will be one of my best achievements, to bring these nights back to Celtic Park," he said.

"It is the only show around, a European night at Celtic Park.

"It will be a fantastic football arena, for me one of the best atmospheres in world football, never mind European football and it is for our supporters.

"Obviously the players will play their part but to bring these nights back to the club is something that means a lot to me and anyone who has experienced a Champions League night here before will know what I am referring to.

"Obviously we are up against a great team and great coach and it is very exciting for me to challenge myself against Antonio Conte.

"I don't want to fill the players heads too much from a tactical point of view.

"In terms of motivation, I don't think the players need any more from me.

"For some of them, it is probably the biggest game of their young careers and we are hoping we can take the club further in the competition.

"We've always known this has been looming on the horizon so it is almost here and I think we are ready."

Lennon is sweating over the availability of two key players.

Forward Georgios Samaras is battling to recover from a hamstring injury while stopper Efe Ambrose played for Nigeria in its 1-0 Africa Cup of Nations final win over Burkina Faso and will not be back in Glasgow until Tuesday morning.

Left-back Emilio Izaguirre has recovered from a knee injury while winger James Forrest is fit again after a hamstring problem.

The Hoops boss said: "It is as you were with Samaras, we will make a decision on him tomorrow.

"Izaguirre trained today and has joined the squad and Forrest is fit and Ambrose, we expect to arrive tomorrow morning.

"We will see what condition he is in and if he is okay, we will have him in the squad.

"We will give Georgios as much time as he is needed. He has been doing pretty aggressive rehabilitation work and we are hopeful he will be okay.

"If not, then I have a very strong squad and we will have him fit for the second leg."

The 35-year-old Italy international was on the bench in October 2001, when Juventus lost 4-3 to the Hoops at Parkhead in a dramatic UEFA Champions League qualifier.

That was not his first experience of a Glasgow football crowd, having played for Parma against Rangers in a UEFA Cup match at Ibrox in 1998, which ended in a 1-1 draw, and again in a Champions League qualifier the following year when the Light Blues won 2-0.

However, while Celtic Park gears up for another great European night when the Old Lady of Italy visits for the first-leg of the Champions League last-16 clash, Buffon refused to buy into the cliche of the crowd being the 12th man.

He said: "I have played here (Glasgow) two or three times with Parma and Juventus although the last time 10 years ago I was on the bench.

"It was the last match in the group and we had already qualified.

"The atmosphere is very British in many ways but as far as I can remember, no fan has ever scored a goal.

"Certainly the crowd can help Celtic but only to a certain point.

"The opponents can't get carried away with this and must focus on their own game.

"The most hostile atmospheres I have ever played in, I would probably have to say is Turkey, at Fenerbahce and Galatasaray.

"Of course, here, at both Celtic and Rangers, they have stadiums that when full have an excellent atmosphere, we already know this and we respect this very much."

Buffon, though, does not believe that keeping a clean sheet will guarantee a Juventus a safe passage into the quarter-finals.

He said: "If I don't concede a goal tomorrow night then we can be sure that we will at least get a draw which will be something that would be very good to build on for the second leg, but only to a certain extent.

"It's not a case of us going out to attack and Celtic going out to defend, both teams will play to their strengths to try to win the game.

"It wouldn't be categorical that we would be going through if I don't concede a goal tomorrow but it would certainly be a good start."

Coach Antonio Conte admits he was bemused by the commotion surrounding Juventus's decision to train at Rangers' Murray Park training complex.

"It was only really through the Italian press that I learned that there was such surprise and astonishment here in Scotland that we had used Rangers training pitch," he said.

"I have to say I found some of the criticisms rather strange. The choice was a purely technical one.

"The clubs were able to reach this agreement. We needed a training pitch with two goalposts and as far as I'm concerned that's it."

Celtic manager Neil Lennon warned doubters not to underestimate his side but Conte praised most of the Hoops squad and claimed that striker Gary Hooper could be a success in Serie A.

He said: "If anyone has underestimated Celtic, it has certainly not been us. We have great respect for them.

"We have followed Celtic very closely and they were very strong against Spartak, Benfica and Barcelona and even before that in the qualifiers.

"They are a very good team. To beat Barcelona here and to go close in the Nou Camp is proof of that.

"We are going to have to be very careful tomorrow night."

Lennon will wait to see how defender Efe Ambrose is when he returns to Glasgow after Nigeria's 1-0 Africa Cup of Nations final win over Burkina Faso.

However, Conte said of his Ghana midfielder, Kwadwo Asamoah, who was also away at the tournament: "Asamoah came back yesterday and it really would be asking a lot, it would be crazy after a month-and-a-half away to expect him to be able to play tomorrow. "

The 30-year-old is without a club after leaving Sunderland at the end of last season.

Two broken arms and the knee injury undermined his latter years on Wearside and the ongoing problem with his leg has meant he has been without a club this season.

The former Hearts player was among Dumbarton manager Ian Murray's backroom team on Saturday after taking up an offer to help out on an informal basis and he admits coaching could be his future.

Gordon told Dumbarton's website: "It's very unlikely I will be playing again this season. In fact I'm not sure if I'll play again, so I'm looking to get into coaching as I want to remain in the game.

"I'm not ruling out playing again, but I need to get things in place if the news is not good in that respect."

He added in a number of national newspapers: "I've had a couple of surgeries on it, but it's definitely not back to 100 per cent yet.

"Hopefully I can get back to playing with a bit of pain. It's about getting to a stage where I can get what I need to out of the knee.

"That's part of the reason I wanted to go into coaching, you don't know when the end might come for playing.

"I'm certainly not ready to throw in the towel just yet but it's been a long time and I don't know where I'll be going in the future."

Rangers earlier issued a brief statement saying it had agreed a deal with Orlit over an 'insignificant' debt.

The statement was in response to reports claiming the firm could seek a winding-up petition over a £400,000 ($612,038) bill for services relating to investments made when Charles Green's company bought the oldco Rangers' assets and business last June.

Amid ongoing reports that Orlit was still looking into seeking a court order, Rangers repeated its claim that a deal had been agreed, but not completed, although it added that it was still being 'harassed'.

In a lengthy statement on its official website, which hit out at the reporting of the issue, from the club read: "Rangers have been disputing a payment to a foreign company, Orlit, although it should be stressed we have never said there is no bill to be met.

"What we have said and what we are telling our supporters is that not all of the invoices submitted with regard to this bill are legitimate.

"Clearly there has been a lack of understanding within the media about this when all we have done is refuse to be forced into paying sums we do not owe. It is as simple as that.

"Who on earth would pay out when faced with a spurious request for money?

"No matter what anyone else says, Rangers have agreed a figure to settle this issue and it is a figure which, as we have already tried to explain, is significantly less than the initial demand.

"Only the wording, which would put this matter to rest once and for all, has still to be signed off."

Rangers again insisted that there was no threat to the club and added: "But let's make one thing clear: If Orlit wish to instruct their lawyers to go to court then we will defend our position vigorously.

"We are absolutely convinced we'd win but we did think it would be better to avoid giving our many detractors another bar with which to beat us over the head.

"That's why we made an offer to settle but we now find we are still being harassed."

Orlit has made no comment on the matter.

The statement was accompanied by a separate, near-1,200-word article, written by recently-appointed director of communications James Traynor, which hit out at media coverage of the club.

Channel 4 News reported that Orlit Enterprises was seeking a winding-up order over an alleged debt of £400,000 ($607,336) for helping source the initial investment which helped Charles Green's company acquire the assets and business of oldco Rangers in June last year.

However, Rangers played down the debt and claimed a repayment plan had been agreed.

The club issued a 'court petition statement', which read: "With regard to stories circulating about Rangers and Orlit, the sums sought are insignificant and agreement has been reached subject to the necessary paperwork.

"Rangers Football Club is capable of meeting any debts presented legitimately and we would like to stress to our supporters there is no threat to the club whatsoever.

"The matter is unworthy of further comment."

Orlit Enterprises was unavailable for comment.

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."

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."

The Scottish Premier League clubs have thrown their weight behind a 12-12-18 plan which would put senior clubs into just three divisions.

This contrasts with the four-division 12-10-10-10 system including first, second and third Divisions below the SPL that is in place.

Clubs in the existing Scottish Football League will discuss the proposals, which include a merger with the SPL, on Thursday.

SPL chief executive Neil Doncaster, speaking after a meeting at Glasgow's Hampden Park, said: "We got unanimous backing of the way forward today, so it now goes to Thursday and the Scottish Football League clubs will have their views.

"But today, the Scottish Premier League clubs were united in their view that this is the way forward."

Earlier this month, Rangers warned they could quit Scottish football completely if the league restructuring plan was approved.

The new format could be introduced in time for next season, which would mean Rangers would remain on the bottom rung of the Scottish league ladder even if they secured promotion from the third division (fourth tier) this season.

Rangers, 54-time Scottish champion, was relegated to the Scottish third division after going into administration at the end of the 2011-2012 campaign.

It currently leads the table by 20 points, although it has played three more matches than nearest challenger Queen's Park.

The Paisley club booked a return to Hampden on March 17 after defying the odds to dump out Celtic with an impressive 3-2 win in Sunday's last-four clash.

Thompson knows most people will now expect the Jambos, the current William Hill Scottish Cup holders, to claim the trophy but he insists anything can happen when silverware is at stake.

He told Press Association Sport: "I'm happy with them being favourites.

"In one-off games, previous form and whoever are favourites really doesn't count. It's who wants it the most and who plays best on the day."

Saints surged into the lead against the Hoops thanks to an early opener from debutant Esmael Goncalves, before Gary Hooper levelled just before the break.

Charlie Mulgrew failed to convert from the penalty spot for Celtic before conceding a spot-kick himself, which was tucked away by Paul McGowan.

Thompson then struck to put Saints firmly in the driving seat before Mulgrew netted with the last kick of the match.

Thompson admits winning the cup with St Mirren would top all other achievements in his career.

He has already won every major domestic honour in Scottish football from his time with Rangers.

But the Paisley-born forward says helping Saints claim its first trophy since 1987 would be extra special.

He said: "The final is going to be a really proud moment for me and, if we win it, I guess it would go right to the top.

"To win a cup with St Mirren after a 25-year-wait, as a supporter, would go straight to the top of the list. But we need to win it first."

He added: "When I scored the goal, I think you could probably see on my face just what it meant to me personally.

"But I believe that winning semi-finals count for nothing, really. If we can repeat it and win the final, we would really be able to enjoy it more."

Celtic boss Neil Lennon was furious after hopes of a domestic clean sweep were shattered and will be seeking an improvement when it faces Kilmarnock in the Clydesdale Bank Premier League in midweek.

He said: "I am not going to speak about it again to the players but I will analyse it and we have to get ready for another big game on Wednesday.

"The treble is gone, we have only ourselves to blame, the criticism is going to come our way and rightly so."

Lennon, mindful that the transfer window will close this week, added: "That was awful from what I perceive to be top-class players.

"But maybe I have got it wrong and maybe I have to look at this week and change things, I don't know."

Heart of Midlothian beat Inverness on penalties after a 1-1 draw in the first semi-final the previous day.

On-loan Portuguese forward Esmael Goncalves scored just eight minutes into his debut for St Mirren as he stabbed home Conor Newton's cross before Gary Hooper equalised seconds before the break.

Charlie Mulgrew saw his 49th-minute penalty saved after Jim Goodwin had handled in the box before conceding one at the other end that Paul McGowan buried to restore St Mirren's lead in the 64th minute.

Former Rangers striker Steven Thompson then smashed a superb volley past stand-in goalkeeper Lukasz Zaluska in the 69th minute.

Mulgrew fired a 20-yard drive beyond Samson with the last kick of the game four minutes into stoppage-time but it was the Buddies who were celebrating as they ended a run of eight straight defeats against Celtic and progress to meet Hearts in March's final.

The win finishes Neil Lennon's dream of leading the Hoops to their first clean sweep of trophies in 12 years and completes a hat-trick of Hampden disappointments for the Celtic manager after last season's defeats to Kilmarnock and Hearts in the League Cup final and Scottish Cup semi-final respectively.

Lennon was bitterly disappointed with his side's performance.

"It was soulless. It lacked intensity and it lacked desire," he said.

"It lacked the will to win and all the attributes that this team has shown over the last six to nine months. I don't know where that performance came from."

His St Mirren counterpart was delighted with his first win over Celtic as manager.

"It was very pleasing and a monumental moment for us and a fantastic result," Danny Lennon said.

"But what was even more pleasing was the manner and the way we got the result. The players were absolutely different class. It was a fantastic effort from everyone and I'm absolutely delighted for the fans."

Philip Roberts blasted the decisive penalty over the bar after the game had finished 1-1 after extra-time as Inverness was cruelly denied a historic first appearance in a major cup final.

Andrew Shinnie had given Inverness a 49th-minute lead before debutant Michael Ngoo, who had earlier hit the post, hauled Hearts level in the 66th minute.

Scott Robinson was sent off in the 76th minute for a reckless challenge on Owain Tudur-Jones.

Inverness had two golden opportunities to win the tie in extra-time but Roberts' miss sent Hearts through to the final where it will meet either St Mirren or Celtic.

Hearts manager John McGlynn was delighted with the victory.

"I thought the team played very well and we played some really good football in the first half," McGlynn said.

"It was a bit of a blow to go behind so early but I thought we regained control of the game and I was delighted for Michael to get the goal. After going down to 10 men we stuck to our task and defended very well and showed great spirit."

His Inverness counterpart Terry Butcher was left to rue his side's missed chances.

"We've had some great chances in the game, probably enough chances to win two or three games, but we just didn't take them which isn't like us," the former England international said.

"It's very hard to explain but we're not in the cup final and I think we deserved to have won the game but having said that it's goal that win games and when it comes to a penalty shoot-out it's a lottery."

Hearts, which had made six changes to the side that lost to Celtic last week, started with seven players 21 or under as on-loan Liverpool striker Ngoo made his debut.

Levein, who was sacked in November after a competitive record of three wins from 12 matches, admitted he had made mistakes in the role but continues to feel that decisions too often went against his team.

But he also revealed he "never felt 100 per cent in control" after moving from club football and also hinted at behind-the-scenes issues influencing his controversial decision to play a 4-6-0 formation in Prague.

The former Heart of Midlothian, Leicester City and Dundee United manager told BBC Radio Scotland: "I found the international scene quite difficult - if something went wrong, you had to wait a long period before you could do something about it.

"I found that incredibly frustrating. And then of course you get to the next game and you are missing five players who played the previous game.

"I'm methodical with the way I work, I like to have the players on a weekly basis, play the game, do the analysis and prepare for the game on a Saturday and it becomes a routine.

"I could never really get into a routine I was comfortable with.

"On saying that, I wouldn't swap any of it, even the kicking I got towards the end.

"It's all character-building and I was hugely proud to be national team manager."

Levein found it difficult to overcome the negativity towards him from fans disillusioned by his striker-free formation in a 1-0 EURO 2012 qualifying defeat by the Czech Republic, although continuing failure to secure meaningful wins was ultimately his downfall.

Levein, who remains in legal dispute with the Scottish Football Association, said: "If it hadn't been so early in my reign, if I had known the players better, and if some things had been a little bit different then I probably wouldn't have played it.

"But I didn't do it to be controversial.

"I had watched a couple of European matches, watched Rubin Kazan play Barcelona the same way and they drew 1-1.

"I did it for what I thought were the right reasons.

"Whenever you do anything different, it becomes a stick to beat you with."

It was put to Levein that his failure to properly explain why he played that way or admit it might have been a mistake exacerbated by the unpopularity of the decision.

Levein, who left Kenny Miller on the bench in Prague and had Steven Fletcher in the stands, said: "I couldn't say why I did it. There were issues going on behind the scenes that caused part of the problem.

"I can't start talking about players and things that happened in private.

"Even now I won't go into exactly what the situation was.

"What's more important is trying to protect the dressing room and making sure I don't fall out with the players.

"Some day I will write a book about it and you will be amazed at some of the things that happened.

"If you criticise a player in international football, you can bet your life his manager is on your back right away and you destroy relationships with clubs.

"I was always minded not to cause rifts between the SFA and clubs.

"A lot of the things that happened were kept quiet.

"In a club you can control what's going on, in international football it's much harder to control.

"I must say though the players were absolutely fabulous, they tried to do everything I asked them to do and I can't be critical of them at all."

The 55-year-old Glaswegian was asked last week to join his former Aberdeen team-mate in the new Hampden set-up.

McGhee admitted his international career was "hardly illustrious" given that he won only four caps, two against Canada with appearances against Northern Ireland and England.

However, the former Hamburg and Celtic striker remembers fondly his goal against the Auld Enemy in a 1-1 draw in the now defunct Home Internationals at Hampden in 1984, in what was his last appearance for his country.

McGhee, with one eye on the friendly against England at Wembley in August, said: "I hardly had an illustrious career for Scotland, although I take great pride in the fact that I scored for Scotland against England.

"And Gordon crossed the ball for me to score, of course, so it was a double act that day as well.

"But I never made a European Championships or a World Cup and I always dreamed about having that experience.

"So this is an opportunity to possibly some day get that, so it is fantastic.

"The England game is away out of our minds at the moment, there are a lot more important games to come before that. But no doubt about it, it is going to be a great experience."

McGhee, though, accepts he has to win over his doubters and admits he is looking to make up for the "failures" of Bristol Rovers and Aberdeen.

His hot seat experiences began in 1991 when he became boss of Reading, but he was most recently manager at Rovers before being sacked with the English club second from bottom of League Two.

Aberdeen was second bottom of the Clydesdale Bank Premier League when his torrid spell at Pittodrie ended in December 2010.

He said: "I see those two episodes as failures as well, therefore, as far as I am concerned, I would imagine that people would be questioning my ability, my motivation to still be doing the job, all those things.

"So yes, I think I have questions to answer and I think I can only do that below the surface.

"I am not the manager, I am not there as the number one. All I can do is give Gordon as much support and make him the best manager I possibly can and hope that people see the job I'm doing and appreciate it."

The 55-year-old, appointed by former Aberdeen team-mate Gordon Strachan last week after he took over as national boss, was most recently manager at English fourth-tier side Bristol Rovers before being sacked last month, which followed a torrid spell in charge of the Dons.

McGhee was interviewed for the top job in 2008 before George Burley was appointed, and was honest about his recent experiences.

"I see those two episodes (at Aberdeen and Bristol Rovers) as failures as well, therefore as far as I am concerned I would imagine that people would be questioning my ability, my motivation to still be doing the job, all those things," he said at a Hampden Park press conference on Monday morning (Scotland time).

"So yes, I think I have questions to answer and I think I can only do that below the surface.

"I am not the manager, I am not there as the number one, all I can do is give Gordon as much support and make him the best manager I possibly can and hope that people see the job I'm doing and appreciate it.

"I have enjoyed Christmas at home and my intention was to be a football manager or coach.

"I am not going to sit here and go into what happened at Aberdeen and Bristol Rovers, but I feel I have a legitimate right to consider myself as a viable football manager."

The debate over whether the Light Blues should seek to quit Scotland was reignited by chief executive Charles Green last week as he hit out at league reconstruction plans.

Conference chairman Brian Lee has refused to rule out the possibility of Rangers joining his division, with the issue set to be discussed at a meeting of clubs on Monday.

McCoist said: "We will just wait and see what happens.

"I take a lot of it with a pinch of salt because doors get closed in your face and other ones are half-open and other ones open up.

"Until there is anything concrete, I wouldn't really comment on it.

"But it's nice to see that they're not slamming the door in our face."

Rangers revealed it has now sold more than 38,000 season tickets - higher than its last two campaigns as a Scottish Premier League side.

And, despite its Third Division status, it currently has the highest average attendance in Scotland, with Manchester United, Manchester City, Arsenal and Newcastle United the only clubs in the UK drawing in bigger crowds.

McCoist can understand why some English clubs would be keen to see Rangers join their ranks.

He added: "We are where we are at the moment but the teams in the SFL would hopefully back us up and say we are still a very big pull and a massive club.

"It's understandable that perhaps some of the clubs in the Conference would welcome us.

"I'm sure they would welcome us as much as the teams in SFL3."

As far as Football League chairman Greg Clarke is concerned, there are simply too many obstacles in the way of Rangers playing its football in England.

He told talkSPORT: "If there was a serious move to bring a major Scottish club into English football, that would be under the purview of the Football Association as the national governing body and would require a discussion with UEFA and FIFA.

"So I don't think the Conference would be able to invite them in, and I don't think the Football League would ever invite them in without a major conversation.

"Those conversations will only ever take place league to league, FA to FA, because we can't be negotiating with each other's clubs.

"They would have to take place at the highest levels of English and European football before such a big decision can be taken."

He added: "The thought of undermining Scottish football by stealing their best clubs and bringing them to England, and undermining the financial model which supports the professional game across many clubs - Scotland is better than that.

"We should be working together to create a business model in Scotland that supports professional football rather than stealing their big clubs and leaving the rest in a mess.

"We should be helping Scottish football through a difficult period rather than cherry-picking their best clubs."

McCoist's own preference is to find a solution within Scottish football which suits all.

He said: "Until anything happens, it is our target to continue to progress and re-establish ourselves within Scottish football and get back to where we want to be, which is the top league.

"We want to progress and we want to flourish - and that's within Scottish football.

"Hopefully that will be replicated by Scottish football flourishing as well.

"The vast majority of people do think we need change and hopefully it can prosper again and us with it."

Green has proposed three divisions of 14 as an alternative to the 12-12-18 restructuring which has been agreed in principle by the SPL and the SFL and could be in place as early as next season.

McCoist added: "I am pretty open about change but the one thing I am opposed to, more than anything, is the change for the start of next season.

"My biggest problem is with moving the goal-posts within the season - that's what I've got a big problem with.

"I don't think it's fair on our team - if we are lucky enough to earn promotion - to stay and play against teams that we have played already in the bottom league.

"The 14-14-14 certainly appeals to me more than the 12-12-18.

"It looked as though the deal was done last week but there are one or two clubs coming out and rightly raising concerns so hopefully it can open dialogue with everybody."

The 21-year-old - who came through the youth system at Italian side Chievo before moving to Siena - joined Ibrox side Rangers last year after a two-week trial.

He has endured a frustrating lack of first-team action this season and has been given the go-ahead to find another club.

"Francesco has made it clear to us that he is disappointed at the lack of first team matches, which I totally understand," McCoist told the Rangers website.

"We will not stand in his way because we feel at this stage he wouldn't benefit the first team.

"He is in the process of leaving the club now and he goes with our best wishes."

The Scots prop up the rest of Group A after taking just two points from their opening four games - a run of results that ultimately cost Craig Levein his job in November.

The national team's chances of defying the odds to book a place at Brazil in 2014 have been written off in most quarters, although Strachan's own response to that question today was: "We'll give it a go."

He takes charge of his first match against Estonia in a friendly at Pittodrie on 5 February, before Scotland faces Wales and Serbia in a qualification double-header in March.

And Regan has backed Strachan to make sure the campaign does not end in humiliation.

Speaking as the new national team boss was presented at a media conference at Hampden, he said: "Gordon has got a series of duties set out within his contract.

"It's not really appropriate to go into what they consist of but ultimately his challenge is to start to move Scotland up the group table for the Brazil 2014 campaign.

"We would like to avoid finishing last. He more than anyone wants to make sure that happens.

"Also, it's about preparing for France 2016. Gordon is keen to develop a format of play, a philosophy, if you like, for the Scotland team that works.

"We're backing him to do that.

"He's got the resources of the Scottish FA at his disposal and we're leaving it with him to make progress."

Strachan has managerial experience at club level with Coventry City, Southampton, Celtic and Middlesbrough.

He also boasts a playing career that included spells at Aberdeen, Manchester United, Leeds United and Coventry, as well as 50 caps for Scotland.

Regan added: "The board are thrilled with Gordon's appointment and he starts with immediate effect.

"Why have we chosen Gordon Strachan? There are a number of reasons that motivated the board.

"Firstly, Gordon's track record both as a player and as a manager.

"As a player, he experienced what every Scotland player wants to experience - participating in a major tournament.

"He can share those experiences with the squad as we prepare to qualify, hopefully, for France 2016.

"Gordon has had experience as a manager at club level and has experienced participation in the Champions League and has also experienced winning a major tournament, the FA Cup final, in England.

"He has bought into our performance strategy.

"He has already met with (performance director) Mark Wotte and (Under-21s coach) Billy Stark, he likes the approach that the Scottish FA are taking in developing younger players and it's great that he will be committing himself to working with Mark and his team as we seek to bring more elite players through the pipeline.

"Gordon's network in football is second to none.

"He has got relationships at all levels of the game and that will be important for us as he seeks to build relationships with clubs and key players.

"Finally, the single biggest factor that inspired the board, was Gordon's passion and his desire for the job.

"He made no secret of wanting this job. He's really worn his heart on his sleeve in terms of wanting to be Scotland manager.

"That says it all for the board, who were delighted that he accepted the opportunity to become Scotland's new national coach."

The Scottish Premier League and the Scottish Football League have agreed in principle to a restructuring plan that would see the organisations merge in a 12-12-18 structure.

A vote could take place later this month and, if approved, the new format could be implemented as early as next season.

Green last week hit out at the plans, which would see Rangers remain in the bottom tier of Scottish football for a second season, albeit the potential time-frame for a return to the top flight would remain the same.

And the Ibrox chief now wants his favoured option to be considered, claiming the vast majority of Scottish football fans do not want the 12-12-18 structure.

A statement from Green on Rangers' website read: "The recent widespread debate on the reconstruction of Scottish football has been welcome and I am glad that Ally McCoist and myself have contributed and helped stimulate discussion rather than watch everyone sleepwalk into a solution that very few, if any, football fans across Scotland want.

"I am fully aware that the interests of fans and the duties of directors of football clubs, who have to balance books, do not always align.

"However, it seems absurd that, when most fans are so implacably opposed to the 12-12-18 model, their views are being cast aside.

"To be absolutely clear, it would have been easy for me, on behalf of Rangers, to support this model.

"There is no model on the table that offers our club a potentially quicker route back to the highest echelons of Scottish football.

"However, I believe that while all clubs have to look out for their own interests, the greater good of Scottish football cannot be ignored.

"I would like to set out what Rangers believes to be a workable way forward that may appeal to fans of all clubs.

"First, we think any reconstruction should be implemented not next season but the following season so that every club knows what it is playing for at the start of the season.

"Secondly, we believe that further consideration should be given to a 14-14-14 model, which can be constructed in a way that ensures there is no loss of games but will deliver greater competition through the leagues, particularly with the implementation of play-offs.

"I cannot understand why this model has been so readily discounted when fans are clearly looking for larger leagues.

"I know there are various opinions regarding splits in such leagues but they cannot be any more complicated than what is now being proposed."

Green has claimed he wanted Rangers to quit Scottish football if the current proposals are rubber-stamped.

He added: "I am fully aware of the unique challenges a club the size of Rangers face in Scotland.

"That is why we must explore all options for the long-term, including playing out-with Scotland.

"Of course, that is not something anyone is expecting could happen tomorrow but, over time, things are likely to change in football and we must be ready for such potential outcomes.

"In the meantime, we hope that the powers that be in Scottish football pay heed to the views of supporters who are telling them loud and clear to think again."

Ryan was due to join the fourth-tier club on Monday, after the move was initially postponed due to a shoulder injury, but general manager Lawrie McKinna said he would not be making the trip.

Instead the highly-rated shotstopper will be in action for the Mariners against Newcastle Jets on Friday.

"Mat Ryan not going to Rangers on Monday," McKinna wrote on his Twitter account.

"Mat Ryans reason for not going to Rangers on Trial next week was that he wanted to know what league they will play and they wont know yet."

"the decision was Mat's and he only made his final decision on Friday night."

McKinna said a number of overseas clubs remained interested in the services of Ryan, including Danish outfit Randers.

"No Randers deal not done still interest from a few clubs though Randers being one of them," he wrote.

However the Mariners could still lose striker Bernie Ibini, who flies out on Sunday for a 10-day trial with Belgian heavyweight Club Brugge, while playmaker Tomas Rogic is off to Spain for a trial at Scottish Premier League powerhouse Celtic.

The Light Blues were voted into the Third Division in the northern summer after being consigned to liquidation and losing their status as a Scottish Premier League club.

The story has attracted interest from around the world, with a number of foreign reporters present at media conferences and matches this season as Rangers begins its journey back to the top of the Scottish game.

And McCoist hopes such widespread exposure can boost his chances of selling the club to potential signing targets.

A transfer embargo means Rangers must wait until 1 September before it can register free agents - and January 2014 before buying players - but can negotiate pre-contract agreements this month.

McCoist told the club's website: "We've got a massive list of players from all over the world which we are looking over at the moment.

"We're keeping on top of the SPL players because we'd be crazy not to but we're looking far outwith that as well.

"We're doing our groundwork early and we've got to do that. We can't register players until September but we've got to continue to scout."

He added: "We've had camera crews and journalists here from all over the world and what is happening here has very much become a global story.

"I don't think that has done us any harm in the respect of trying to get players in here because we are very much at the forefront of people's news and views.

"It's up to us to utilise that. That has shown with one or two agents we are just touching base with to keep in touch with their players and there has certainly been a keenness from them to come here."

Meanwhile, chief executive Charles Green has reiterated his determination to pursue former players he believes were in breach of contract when they refused to transfer to his newco in the northern summer.

Rangers is seeking compensation after Allan McGregor, Kyle Lafferty, Jamie Ness, Steven Naismith, Steven Whittaker and Sone Aluko quit Ibrox for moves to Besiktas, Sion, Stoke City, Everton, Norwich City and Hull City respectively.

A meeting took place on Monday at Hampden to discuss jurisdiction on the case and Green says he was encouraged by the talks.

He told RangersTV: "From our side it went as well as we could have expected. From the other side I'm sure they will be disappointed.

"Clearly they wanted the commission to throw it out and rule that the SFA had no jurisdiction because the whole process of the first meeting was about jurisdiction.

"It is still my position that these players breached their contracts and we are going to pursue them.

"Both parties were asked to go away and discuss various issues. We have been given until January 21 by the chair of the commission to come back to him.

"In the absence that the parties can't agree or cannot come up with a view, he will make a judgement.

"Hopefully, through the lawyers, we can come up with an agreement on these issues and, at that point, the commission can start taking the thing forward.

"We are quite a way off from the position we want to achieve in terms of gaining compensation. We are not going to let this drop as I have said since June."

Rangers settled with Southampton, Coventry City and Sheffield Wednesday over Steve Davis, John Fleck and Rhys McCabe respectively.

The lawyer representing the majority of the players responded to Green's comments about Monday's meeting.

A statement from Margaret Gribbon of Bridge Litigation to the Press Association read: "It remains our firm legal view that the breach of contract claims against the players are without legal merit.

"The proceedings before the SFA are, and should remain, confidential, otherwise the integrity of the arbitration panel and the entire process risks being undermined."

The Scottish Premier League and the Scottish Football League have agreed in principle to a restructuring plan that would see the organisations merge in a 12-12-18 structure.

If the new format was rubber-stamped for next season, Third Division leader Rangers would remain in the bottom tier of Scottish football regardless of any title success this term, albeit with the potential time frame for a return to the top-flight remaining the same.

Green told RangersTV: "I haven't read anything other than what is in the press and if that is what we have sat here eagerly awaiting to transform Scottish football, my advice to the board of Rangers is the quicker we can leave Scottish football the better.

"I can't see anything that is going to transform the finances, the status or the excitement."

The SPL needs an 11-1 majority among its clubs but the idea has already been informally approved by all 12.

The SFL needs 22 of its clubs to back the plans, with a 16-10-16 plan previously being agreed unanimously by the 30 clubs.

Rangers, as an associate member of the SFL, will not have a vote on the issue and has already expressed its unhappiness at not being invited to participate in the talks.

The article on the club's website, written by new director of communications James Traynor, also described the reconstruction plans as an 'abomination'.

According to Green, the remainder of Rangers' season will be rendered meaningless if the proposals are accepted.

He said: "If this does happen what is the point of us finishing the season?

"Why should we send players out to get broken noses - like Ross Perry last week - or have players getting surgery when no-one can get promoted and no-one can get relegated.

"We might as well have a winter break now 'til next August.

"I can't see any point in carrying on with meaningless matches.

"In what league do you win a division and then end up playing the same teams again the following season?

"There is no meaning to it, in reality."

Green acknowledged the problems likely to be faced by Rangers in attempting to quit Scottish football, but highlighted attempts for cross-border leagues to be introduced elsewhere.

Standard Liege recently revealed it will ask to join France's Ligue 1 if a new Belgian-Dutch league is not created.

Green added: "On first glance, of course, there is nowhere for us to go because FIFA have made their feelings known on cross-border leagues.

"However, we have noted the comments of Standard Liege recently and what [Celtic chief executive] Peter Lawwell said at his AGM a few weeks ago when he discussed the changes in Europe.

"Hand on heart today there isn't an option but that doesn't mean we shouldn't start looking for an option.

"If all we have to look forward to over the next four years is more madness, then we would be failing as directors not to explore the alternatives."

The Australian was prevented from travelling to Scotland for a 10-day spell this week due to a shoulder problem.

The 20-year-old Central Coast Mariners keeper sustained the injury while playing against Western Sydney Wanderers in the A-League on Sunday.

According to his club, the trial had been 'indefinitely postponed', however Ryan is set to face Melbourne Victory this Saturday before making the trip to the UK.

Capped twice at full international level, Ryan comes highly recommended by former Light Blues midfielder Ian Ferguson.

A transfer embargo means Rangers is unable to recruit new players this month but a successful trial could earn the youngster a switch to Ibrox after the ban is lifted.

Boss Ally McCoist told the club's website: "We've been informed Mat has had to go for a scan after a small injury last weekend and we're hopeful things have just been put back a week.

"I've been told by his representatives he'll be due to arrive in Scotland on Sunday night or Monday.

"We've watched videos of him and I've spoken to Fergie over at Perth Glory about him along with one or two of the boys in Australia.

"He's had nothing but glowing reports. He's a young goalkeeper with huge potential and I look forward to seeing him."

Scottish Football League chief executive David Longmuir expressed confidence that a planned merger with the Scottish Premier League would be accepted by clubs in his organisation.

But Rangers hit out at plans for a 12-12-18 structure in an article posted on the club's official website.

The statement read: "This abomination will now be pulled and stretched by selected members of the SPL and SFL in a desperate attempt to make it more presentable.

"It's ridiculous, especially when you remember the two 12s will fragment into three eights."

The article also accused those running Scottish football of "sheer hypocrisy" by apparently taking fans' views into account when Rangers chief executive Charles Green's newco application was rejected by SPL clubs, but ignoring calls for a larger top division.

Traynor wrote: "If they were listening to fans they wouldn't be sticking with a top division of 12, and if there was any integrity there would be no rush to bring in changes for the start of next season.

"If, as seems likely, the structure is altered for 2013-14 supporters won't get what they've already paid for, especially those following teams striving for promotion. Actually this entire season will be rendered meaningless."

Rangers also accused the SPL of dismissing its views. Fifteen clubs were scheduled to attend a working party meeting but all 42 will get a vote on the final plans.

The statement read: "This club, the biggest one in the country, were not invited to take part in talks which will shape the game's future.

"We are then entitled to conclude that this club are not important, which is strange indeed when so many fans of other clubs continue to be obsessed by Rangers, who are simply getting on with their own affairs asking no favour from anyone.

"We do, however, expect common-sense to be applied, along with fair play.

"Look, Rangers will return to the top flight, which will of course have to be rebranded. Rangers will take a seat at the head of the table where, despite the latest insult of being shut out of reconstruction talks, we will act with the good of Scottish football in mind.

"We'll work through the divisions and we will return stronger and better than ever before."

Scottish Football Association chief executive Stewart Regan earlier insisted that reconstruction would not be used to accelerate Rangers' progress.

If plans are introduced this summer and the bottom 18 clubs from this season form the proposed "National League", Rangers would still be on course to return to the top flight by the start of season 2015-16, as they are under the current set-up.

Regan said: "Sporting merit will dictate where clubs will finish and depending on whether this comes into play next season or the season after, will be up to the clubs to decide, and it will be based on where clubs finish.

"There will be no plans for any club to be given preferential treatment."

Talks hosted by the Scottish Football Association produced an unexpectedly swift breakthrough that could lead to a combined three-tier structure incorporating extended play-offs, a pyramid system allowing movement into the new league and a fairer distribution of wealth.

The Scottish Premier League and Scottish Football League will separately put the plans to their clubs, 42 in all, by the end of the month, but there was widespread consensus among those who were represented at the Hampden talks and change could even come into force by the start of next season.

Agreement has veered yet further towards a 12-12-18 structure that would see the bottom four teams in the "Premiership" and top four teams in the "Championship" move into a middle division 22 games into the season. The top half would start the next campaign in the top flight.

The SPL needs an 11-1 majority among its clubs but the idea has already been informally approved by all 12.

The SFL needs 23 of its clubs to back the plans but chief executive David Longmuir appeared confident of success, despite a 16-10-16 plan previously being agreed unanimously by the 30 clubs.

"Knowing the clubs as we both do, I think they will find this to be very acceptable," he said.

But Longmuir and his counterparts from the SFA and SPL were quick to emphasise that the breakthroughs were on fundamentals rather than details.

SFA chief executive Stewart Regan, flanked by his two colleagues in the SFA boardroom, said: "What's really important to stress is that Scottish football needs to put a plan together to allow clubs, particularly in the First Division, to survive and thrive if they get relegated.

"All of the parties in the working groups have recognised that the single biggest challenge that we've got to address is the financial one.

"Today has been about principles. The significant progress has been on financial distribution and governance."

Scottish Football League (SFL) chief executive David Longmuir hinted that the Ibrox club would not be fast-tracked into the second tier if agreement over reconstruction is reached in time to implement change for next season.

The Scottish Premier League and SFL have been in discussions over major change with Longmuir admitting over the weekend that SPL plans for a 12-team flight were looking more likely to be adopted than SFL proposals for a larger top league.

Rangers look set to tie up the Irn-Bru Third Division title long before the end of the season to move to the third tier, but if changes are brought into force for next season it may have to play its current opponents again.

Longmuir told the Daily Record: "This isn't about one club. This is about what is best for all of Scottish football.

"People are getting ahead of themselves a little bit because no decisions have been taken with regards to how the new leagues would be made up.

"But if you look at the league tables as they stand today it doesn't take much imagination to work out how to make it happen.

"Yes, that might be disappointing for some clubs in the Second and Third divisions if it was to work out that way but then we are talking about the long-term good of the game here.

"If change is going to happen then inevitably there would have to be one season when adjustments would have to be made."

The changes would still mean Rangers could win promotion to the top flight by the start of season 2015-16, which is the earliest they can do so under the current set-up.

The Mariners announced on Sunday that Ryan would miss Saturday's big clash with third-placed Melbourne Victory to spend 10 days training with fallen Glasgow club Rangers.

However on Monday, the club released a statement saying Ryan's trip to Scotland was off due to a shoulder knock suffered in Sunday's 2-0 win over Western Sydney Wanderers.

"While the injury is minor, both clubs have agreed that it is in Ryan's best interests to remain in Australia under the care of the Mariners' medical department for the foreseeable future," the Mariners statement read. The injury is so minor that Ryan is expected to be fit for the Week 16 meeting with Victory in Launceston.

Ryan, 20, was due to fly to Glasgow amid a hailstorm of criticism to audition for the Scottish fourth tier club with a permanent move proposed for September when the Ibrox side's embargo on making signings is lifted.

But he has gone cold on the move, which would have netted the cash-strapped Mariners $230,000 and could now instead be sold to Randers, which is managed by former England defender Colin Todd - the father of ex-Perth Glory defender Andy Todd.

While Mariners coach Graham Arnold is keen to hang onto one of his prize assets, the club is deep in the red and with Ryan having only three months left on his contract is keen to cash in – at the right price.

It’s understood Randers is keen to make the Socceroos custodian its first choice should he sign during the January transfer window, in a deal that would include a sell-on fee for the Mariners were he subsequently snapped up by another club.

Speaking from the club's winter training camp in Florida, a Randers official refused to confirm that Ryan was on his hit list but did say: "We are looking at recruiting Australian players.

"We are keen on players from many emerging markets and Australia is one of them.

"We had Mitch Nichols on a trial with us in August but that didn’t work out. But that has not put us off at all.

"I cannot name names but we are certainly looking closely at some signings."

Meanwhile, Arnold’s hopes of hanging onto to prodigy Tom Rogic until the end of the season at the very least may yet be dashed with a second UK club – described by a source in England as a “big club” – ready to look at making an offer just 24 hours after negotiations between the Socceroos playmaker and EPL side Reading broke down.

The Irn-Bru Third Division leader looked set to hold on for its 12th win in a row after Lewis Macleod claimed an early opener.

But an horrendous mistake saw the Light Blues number one appear to block a Stewart Leslie header before fumbling the ball into the back of his own net with just three minutes to go.

The late leveller prevented Rangers from extending its advantage at the summit to 19 points and also cost it its 100 per cent league record at Ibrox this season.

McCoist said: "I haven't spoken to him yet but obviously I will do.

"I've seen the goal a good few times. He's big enough to recover from it but he knows he made a mistake.

"We will look at it again on Monday.

"But he's been in the game long enough to handle situations like that.

"Goalkeepers make mistakes and everybody sees them and invariably they cost a goal.

"Other boys make mistakes and can get away with them. Neil is a big enough boy to handle it."

Rangers netted 14 goals against Elgin in the previous three meetings between the clubs this season.

The defender is in China after troubled Hearts agreed a £400,000 ($650,000) fee with Shandong Luneng Taishan.

According to reports, the move is likely to be short-term until November, paving the way for Rangers - who is under a transfer embargo until September - to make a move then.

The Glasgow giant failed to lure McGowan to Ibrox in the August window but McCoist admits the player is still on his radar.

He said: "He's a good player. Ryan is a player we obviously tried to get earlier.

"He's like everybody else, we keep a completely open mind and we monitor players who we have been watching and we will continue to do that.

"I would absolutely rule nothing out."

Rangers is unable to recruit new players this month but can sign free agents from September 1, meaning McCoist will be looking to secure his targets on pre-contract agreements over the coming weeks.

He said: "There is no progress as yet but we've got one or two players we have been looking at and we've got on the radar.

"Our chief scout has been keeping us updated but there is nothing to report yet."

Lennon was a Celtic player when the teams last met, in the 2001-2002 group stages, in dramatic circumstances.

Celtic came from two goals down in Turin, thanks to strikes from Stiliyan Petrov and Henrik Larsson, only to lose 3-2 after Nicola Amoruso dived to win a dubious late penalty, which saw manager Martin O'Neill sent to the stand for his protests.

Celtic, inspired by Slovakian playmaker Lubo Moravcik, gained revenge with a 4-3 victory at Parkhead in the final group game with Chris Sutton hitting a double, but it was not enough to see it into the last 16.

Lennon would settle for similar controversy and action when the teams lock horns next year - if there is a different outcome.

"I remember them very vividly," Lennon said. "The game in Turin was our first game under Martin in the Champions League proper.

"We didn't play well in the first half and were 2-0 down to two Trezeguet goals.

"The second half we played brilliantly and got it back to 2-2 and looked easily like we were going to go and win it or at least get a point, and then we got done by a shocking, as Martin put it, and it was shocking, penalty decision.

"And that really set the tone for away performances in the Champions League for quite a while.

"The 4-3 game was probably one of the highlights of my career. A packed house, Del Piero, Trezeguet, Nedved, in the all-black outfit. They looked the part.

"Didier Agathe playing fantastically well, Lubo on fire, Sutty and Henrik up front, 4-3, just one of the great European nights.

"I hope we get two more exactly the same - goals, controversy, action. And I hope it goes our way."

Lennon had previously admitted he wanted to avoid Borussia Dortmund and Manchester United in the draw but he sees little difference in quality between those two teams and Antonio Conte's side, which helped knock out holder Chelsea.

Juve went through last season unbeaten in Serie A and currently sits seven points clear.

"They topped the group with Chelsea," Lennon said. "They beat Chelsea 3-0 and not many teams do that.

"I don't know how long they went unbeaten in the league.

"I know they didn't have the manager with them for quite a while but he is back now. He has done a wonderful job there.

"They have been very consistent in Serie A. They are easily the best team in Italy at the moment and they are formidable opponents.

"But over two games, who knows? And who knows where we will be in six or seven weeks time?

"I don't know who will be available to me, I don't know who Conte will have available, but we will really relish the two games."

Whoever Conte has at his disposal, Juventus will have a number of Italy internationals including seven of the squad that reached the EURO 2012 final - goalkeeper Gianluigi Buffon, who played in 2001, defenders Giorgio Chiellini, Andrea Barzagli, Leonardo Bonucci and midfielders Andrea Pirlo, Claudio Marchisio and Emanuele Giaccherini.

Lennon said: "Obviously the jewel in the crown would be Pirlo. He is a fantastic player and had a fantastic tournament.

"I played against him myself back in 2007. He was a wonderful player then and he just seems to have matured and got better, even since then.

"You talk about experience, they are littered with experienced, world-class players."

Lennon claimed he rarely got excited these days, a statement in contrast to his touchline demeanour when celebrating goals in the win against Barcelona, and his inability to watch the Kris Commons penalty that sent it through against Spartak Moscow.

But he had no qualms with admitting how much he was looking forward to the ties, which take place at Parkhead on 12 February and the new Juventus Stadium on 6 March.

"I don't get excited very often these days but I was very excited today and very pleased with the draw, just for pure footballing reasons more than anything else," he said.

"You don't really grasp it until you actually sit down and watch it. It's brilliant for the club's reputation.

"I'm delighted for the board, for all the work they have put in over the last few years, and I don't want it to stop.

"We don't want this to end. It could end, but not without a fight.

"We will give Juventus as much as we can over the two games."

Levein served a writ on the SFA after being "relieved of his duties" during November following a poor start to the World Cup qualifying campaign.

The former Hearts and Dundee United boss is taking action despite SFA officials saying they had made an offer to honour the remainder of his contract in full.

"Regrettably, the Scottish FA has received notification from lawyers representing Craig Levein that their client has served a writ on the association," the governing body said in a statement.

"This notification has been received despite the Scottish FA's offer to honour Craig's contract in full, an offer that was made immediately upon the board's decision to relieve Craig of his duties on November 5, 2012.

"The Scottish FA has since received notification that Craig has chosen to resign, thereby foregoing the offer made to honour his contract in full.

"In the notification received, failure to make a proposal in lieu of compensation has been cited.

"It is the view of the Scottish FA that no such offer is required given Craig's decision to resign, especially since an offer of mediation was rejected by his legal representatives.

"We will make no further comment at this time."

Levein found himself under pressure after Scotland failed to record a win from their opening four games of the World Cup qualifying campaign.

Draws at home to Serbia and Macedonia, followed by away defeats by Wales and Belgium, left Scotland bottom of their group with little hope of qualifying for Brazil in 2014.

Those results ultimately sealed Levein's fate.

Chief executive Charles Green previously stated he had secured £17 million ($26.3 million) in pledges from institutional investors and had set aside £10 million ($15.47 million) for fans to buy a stake.

A statement read: "A total of £22.2 million has been raised from professional and institutional investors and supporters which will be used to take the club forward, strengthen the squad when appropriate and improve facilities."

Green, whose company bought the assets and business of Rangers for £5.5 million ($8.51 million) when the club was consigned to liquidation in June, hailed supporters for their contribution despite falling short of the revised target.

A statement issued by Green read: "This is an exciting time for everyone associated with this 140-year-old institution but we are just at the start of the journey.

"We are rebuilding and Rangers will rise again and we will do so with the help of our fans and the institutional investors who are on board.

"This process has generated over £22million, which has exceeded the figure of £20million that we set out to raise when we announced our intention to float the company on 11th October 2012.

"I would like to thank our supporters who stepped up to the plate when asked to buy season tickets earlier in the season and have done so again at a time of year when money is extremely tight."

The club said that trading in the shares would commence at 8am Wednesday morning (local time), on the AIM market in the London Stock Exchange.

The listed company is called Rangers International Football Club plc and will act as the holding company for the club.

Green was listed as the club's main shareholder in the share prospectus with a stake of almost 15 per cent, which will now be diluted. He had not planned to add to his shares.

Newcastle United owner Mike Ashley was the third largest shareholder with 9 per cent before the issue of extra shares, behind a consortium called Blue Pitch Holdings.

Manager Ally McCoist had almost a three per cent stake before the issue and said he planned to buy more, although his shareholding will be diluted.

Tayside Police said Adam, who played for Dundee United and Partick Thistle, died in Dundee on Tuesday (AEDT).

Adam was the father of current Scotland international and Stoke City midfielder Charlie Adam and Grant Adam, who is the goalkeeper for Airdrie United in the Scottish First Division.

A police statement read: "Tayside Police were called to Grampian Gardens in Dundee at 6.30pm on Monday after the death of a 50-year-old man.

"The deceased has been confirmed as former professional football player Charles Adam (senior) who played for Dundee United."

Police said there were no suspicious circumstances and a report will be sent to the procurator fiscal.

The game in Scotland has traditionally been dominated by the Ibrox club and its Glasgow rival Celtic and none more so than in the past 27 years when no team outside the Old Firm has won the top division title.

However, this two-horse race was dealt a serious blow in February when Rangers was plunged into administration over unpaid tax bills after the disastrous reign of Craig Whyte at the club.

Rangers was immediately docked 10 points by the Scottish Premier League and, with Ally McCoist's side in disarray, Celtic cantered to the title in May, winning by 20 points.

Rangers limped on but was finally liquidated in June to cap an amazing fall from grace for Scotland's most successful club.

A consortium headed by former Sheffield United chief executive Charles Green bought the club's assets and after heated discussions its fellow SPL clubs voted 10 to 1 against allowing Rangers newco's application to join the league.

The Scottish Football League accepted Rangers into its fold but with the Ibrox club now languishing in the third division it has caused the rest of the top division clubs to tighten their belts in the absence of its fans and the revenue it brings.

Financial meltdown was predicted for some clubs and both Heart of Midlothian and relegated Dunfermline have run into major problems with the taxman.

However, the health of the game across the country is not as bleak as expected.

Celtic, unsurprisingly, still tops the table but it is not a runaway leader.

Without having to look over its shoulders for Rangers, Celtic has had some breathing space while on domestic duties allowing it to concentrate on a remarkable run in Europe.

After negotiating two qualifying rounds, Celtic made it to the group stages of the UEFA Champions League where it picked up its first ever away win in the competition while also claiming a famous win over Barcelona as it qualified for the last 16.

However, the European run has come with a domestic hangover and Celtic's inconsistent league form means there are five teams within seven points of the Glasgow club.

While this season will be the first year since 1890 that there hasn't been an Old Firm fixture in the top flight, manager Neil Lennon said the Champions League had been a good substitute.

"It has been less stressful, put it that way. I am not saying it has been more beneficial," Lennon admitted.

"There is no doubt it has been difficult at times. There has been an economic problem with not having the four Old Firm games this season, a lot of revenue and interest has been taken away.

"Getting through to the Champions League has been a sort of great substitute, certainly for the players and supporters, they have really enjoyed the campaign so far.

"There is definitely less of an edge though and you can feel that with the punters as well at times with Rangers not being there. That is natural because the competition has been so intense.

"You do definitely miss that side of it. But the reality is they are not here and you have to get on with it."

The future could see huge changes in the landscape of Scottish football.

The Rangers crisis has seen both the Scottish Premier League and the Scottish Football League propose new visions for the direction of the game.

While the SFL favour an enlarged top division the SPL wants to retain the current 12 team top-flight along with a 12 team SPL 2.

No consensus has been reached as yet but change could be on the cards as early as next season.

Financial problems look likely to continue to plague clubs in the top flight.

Hearts seems the worst affected and let go most of the players who won it the Scottish Cup in May with a 5-1 thrashing of rival Hibernian.

Despite its cost cutting Hearts was issued with a winding up order in October.

It may have agreed a deal to pay off a £450,000 ($691,316) tax bill but there is still a shortfall in revenue for the season that totals £2 million ($3.07 million).

A separate £1.75 million ($2.69 million) tax bill, which the club is challenging in a tribunal, also hangs over Tynecastle and with owner Vladimir Romanov refusing to put any more of his own money into the club it may be left to the fans, who have already raised £600,000 ($921,755) in a recent share issue, to dig deep again.

The Govan club's record goalscorer and current manager confirmed he has backed with his own money chief executive Charles Green's share issue, which was originally planned to raise £20 million ($30.72 million).

Green claims to have raised £17 million ($26.11 million) of institutional investment and has ring-fenced £10 million ($15.36 million) worth of shares for fans who have until Tuesday lunchtime (local time) to sign up.

McCoist is already listed in the share offer prospectus as owning 1 million shares in the club, a stake of just under 3 per cent.

The brochure goes on to state that he will have more than 70,000 more shares after the new shares are issued but a smaller stakeholding of less than 2 per cent.

Ahead of Tuesday evening's (Wednesday morning AEDT) Third Division game against Annan Athletic at Ibrox, the former Rangers striker revealed he has given Green's plans for the future of Rangers a 'vote of confidence'.

"I have personally invested in the club," said McCoist.

"I think the best way to put it is that I have bought shares in the club as a fan, I haven't bought them specifically as the manager.

"I wanted to do it as a supporter and when I am long gone the shares I have invested in the club will be passed down in my family.

"It is obviously close to my heart and like a lot of Rangers supporters will do, I did it on behalf of my family, it's not so much for myself, more for my sons than anything else.

"I have been incredibly boosted by the level of support shown by the fans.

"In the rebuilding process that we are all part of - and it is the early stages - I wanted to give my own vote of confidence if you like, in buying shares in the club.

"As I say it is something a lot of Rangers fans will do for their own families, hopefully, and being one of them I felt it was something I wanted to do.

"The long-term future of the club is of paramount importance and we are going to do that with the support and help of people around the club.

"We have plans and agendas for the future and it will be determined by level of support shown from supporters and indeed other people."

A battling 4-2 win over Montrose kept Rangers at the top of the table and McCoist believes that his side, now into its second round of fixtures against its Third Division rivals, is getting used to life in the fourth tier of Scottish football.

"I think the novelty factor has perhaps worn off a little bit for the opposition," he said.

"I am hoping that's the case, although I am contradicting myself because at the weekend Montrose looked a different proposition than they did at our place.

"They were well up for it and really gave us a game.

"That said, I am hoping our players know what to expect now in terms of the opposition and the competition.

"And I don't want to tempt fate but that type of game at the weekend, we might not have won at the beginning of the season away from home.

"We are getting to know each other and I am just hopeful that the players are developing a toughness and a winning attitude which is very important.

"Annan will be boosted by the fact that they gave us a proper game at their place when there were no goals.

"I am just hopeful that we are a different proposition at home than we were down there."

It emerged this week that the union had launched the action in relation to alleged failure to consult and inform over the transfer of contracts to Charles Green's newco club.

PFA Scotland has said it will withdraw the case if Green drops his claim for compensation for players who declined to transfer to the new company under Transfer of Undertakings (Protection of Employment) legislation (Tupe) and left for other clubs.

But Green has refused to back down and McCoist supported his stance while questioning the approach of PFA Scotland.

"I don't know all the facts and figures so I stand corrected if I'm wrong, but if I'm one of the players and I was against the action, I would probably be a little bit disappointed that I had possibly been put in a compromising situation, especially with our own fans," said McCoist, whose team visits Montrose in the Third Division this weekend.

"Our fans, who have been nothing short of sensational from start to finish through this whole process of us rebuilding, I think their noses might be out of joint if there are players who are taking the club to court and trying to get more money out the club.

"I just feel one or two of the players are a little upset at the potential of being put in a compromising position by their union, who possibly could have and should have informed them of this.

"It might have been our position to tell them that they were effectively taking us to court.

"I'm not sure that's the case, but it is a little bit of a dog's dinner."

The compensation claim will go before an initial arbitration hearing at the Scottish Football Association on 7 January.

Rangers is pursuing damages from six of its former players - Steven Naismith, Steven Whittaker, Sone Aluko, Kyle Lafferty, Allan McGregor and Jamie Ness.

McCoist said: "I think the club and Charles in particular have every right to pursue financial benefits where they think we are legally entitled. I can totally understand that.

"The club have taken legal advice on it and feel the club are possibly due money and I would absolutely back that.

"We have probably lost in the region of £30 million of players and the club feel they have the right to pursue that legal case.

"Players left for absolutely nothing, which they feel they were entitled to do.

"You have someone like Maurice Edu, who stayed and Tupe-d over and the club got a small fee for him.

"I think the fans are looking at someone like Maurice Edu, who they believe left in the right manner."

The players' union is also involved in individual employment cases for Aluko, Lafferty and Ness.

McCoist said: "I've read one or two newspaper articles from former players who have shown a little bit of concern that the maybe the fans wouldn't welcome them back, which I can understand.

"The players made their own decisions, they took advice and made their own decisions, and I think they have got to live by them.

"I'm not saying the decisions are right or wrong because everyone will look at things differently. But they made the decisions and I feel they have to stick by them."

McCoist admitted he could understand the concerns of players who feel they were bereft of information amid the transfer of assets to the new company when the original Rangers was consigned to liquidation.

He added: "It was my job to pass on information from the administrators, which I did 100 per cent.

"It might not have seemed enough and I can understand that. But I was passing information that was being passed to me."

Meanwhile, McCoist denied Aberdeen winger Ryan Fraser was one of the players he has targeted as he bids to persuade players to join Rangers when its transfer embargo ends on 1 September next year.

McCoist said: "There's nothing in that at all. (Aberdeen manager) Craig Brown hit the nail on the head when he said he'd expect me to pick the phone up and phone him if there was any interest from Rangers.

"If we had any interest - or if we do have any interest - then Craig Brown will be the first person I call."

McCoist expects a tough contest on the artificial surface at Links Park, which is further up the north-east coast than Arbroath, where Celtic won 1-0 in midweek.

McCoist said: "We saw in midweek how tough it is for teams going to supposedly wee venues so it will be another tough game.

"They have been going well so they will fancy their chances being a home game.

"The surface will be a bit alien to us but we have won at East Stirling and Clyde on similar surfaces so hopefully we can handle that."

Shiels, who made a personal appearance at the Scottish Football Association hearing at Hampden, will now start a minimum three-match ban after a one-game suspension, hanging over him for comments made about officials last season, was enforced.

Shiels was found to be in breach of SFA rules for comments made in interviews after the Inverness match that "impinged upon the character of a match official".

One of the charges maintained Shiels had made comments in a radio interview that suggested "the match official may bear a grudge" against him were he to answer questions about Norris' performance.

Shiels also said at the time: "I went to shake hands with the referee and I didn't say a word. I kept my emotions in check as much as I could and then he said something sarcastic so I reported him.

"I don't know what he said but it was something flippant.''

Asked if he had any complaints about goalkeeper Cammy Bell's dismissal in the November 3 fixture, Shiels said: "I'm not allowed to tell the truth.

"(SFA compliance officer) Vincent Lunny won't allow me to tell the truth so I can't talk about officials.

"It is the only industry in the world where you are not allowed to tell the truth."

The SFA noted that in a newspaper article reporting Bell's successful appeal against his dismissal, Shiels further suggested Norris would not be acting with integrity if he failed to admit he made a mistake.

The Northern Irishman escaped additional punishment by the SFA panel after being sent to the stands by referee Stevie O'Reilly for disputing his controversial decision to dismiss Manuel Pascal in a match against St Johnstone at Rugby Park on November 24.

Shiels was found in breach of SFA rule 203, which relates to misconduct, but the panel ruled no further sanction was necessary.

The hearing comes after Shiels was given a two-match touchline ban in June - one of which was suspended and subsequently now enforced - after comments he made about refereeing decisions in a match between Celtic and St Johnstone.

Celtic will discover next Thursday which side it will face in the last 16 of Europe's elite club competition after qualifying out of Group G along with winner Barcelona.

Buoyed by that achievement, it stretched three points clear of Inverness at the top of the SPL last week with an impressive 3-1 win over Kilmarnock at Rugby Park.

However, that was in stark contrast to previous performances on the domestic front, especially in some of the matches which have been played in front of a less than packed Celtic Park.

Indeed, against St Mirren on Saturday, the champion will be looking for its first home league win since the beginning of October when it beat Hearts 1-0.

With European football on the backburner until February, Lennon wants his side to start providing the Parkhead fans with some exciting SPL fare.

"We have achieved something very special and now we can concentrate on SPL duties," he said.

"Everyone thinks it is pretty mundane compared to the Champions League but I wouldn't say mundane, I think it is our priority and it is important that we start to play like the champions we are, consistently in the league.

"You can look for all sorts of reasons and excuses for it (the home form), but it is something that we need to remedy and we want to remedy.

"Our away form has been fantastic but sometimes the atmosphere at home, particularly after the European games, is obviously flatter.

"The weight of expectation and the heavy load of games plays its part in that, but we have to start playing better at home.

"Up until Kilmarnock had beaten us, we hadn't lost at home for over a year so I want that back as quickly as possible."

Rangers was scheduled to travel to play at Borough Briggs on 25 November, but the fixture was postponed on safety grounds.

Tatters has now been called before a Scottish Football Association disciplinary hearing on 20 December on a notice of complaint for an alleged breach of disciplinary rule 71, the national governing body announced.

It its statement the SFA clarified the alleged breach as 'not acting in the best interests of association football by knowingly distributing tickets for the above match in excess of the maximum capacity of the ground at which the match was scheduled to be played'.

Tatters has until Wednesday, 12 December to respond.

In consultation with both clubs, Moray Council, Grampian Police and the Scottish Football League took the joint decision to postpone the original fixture.

The SFL announced there had been 'a substantial oversale of tickets', with around 1,100 extra tickets reportedly sold on top of the 4,520 capacity of Borough Briggs.

Elgin was subsequently fined £25,000 ($38,414) by the SFL, with one fifth of the fine donated to a charity chosen by Rangers, which was also to be reimbursed by Elgin for any costs it incurred relating to the match.

Elgin declined the opportunity to appeal that judgement, believing it received a fair hearing and now faces action from the SFA.

The re-arranged fixture is now scheduled to take place on 22 December, two days after Tatters is poised to face an SFA disciplinary panel.

Striker Gary Hooper opened the scoring for the home side, which had to better Benfica's result in Barcelona, in the 21st minute but that was cancelled out by Ari before the break.

However, the Scottish champion was not to be denied and after defender Marek Suchy conceded a penalty kick in the 80th minute for a barge on Georgios Samaras, up stepped Commons to slam the ball in off the bar.

Two minutes from time Spartak midfielder Kim Kallstrom picked up a second yellow card for a foul on Commons who was taken off on a stretcher, the only sour note in a momentous night for Lennon's side which, after a goalless draw in the Nou Camp, finished second in Group G behind Barcelona with 10 points and which is in the knockout stages for the first time since season 2007-2008.

The Parkhead side had to fight its way through two qualifying rounds and was then unfancied when drawn alongside the Russian club, Benfica and Barcelona and the Celtic manager was referring to that scepticism when he said: "It means the world to me as a young manager in my first year in the Champions League to qualify with 10 points, I am very proud of the players, they have performed a miracle.

"People laughed at me when I said at the start that my target was to qualify.

"No one gave us a prayer going into this group but we have qualified and deservedly so. I think you could see the players progressing last year.

"We have some really talented players who I felt could play at European level.

"I didn't want them just to be remembered for beating Barcelona but we have beaten Barcelona and qualified for the last-16 and that is a fantastic feather to have in your cap."

Celtic could face Manchester United, Malaga, Juventus, Bayern Munich, Borussia Dortmund, Schalke or PSG in the knockout stages.

The former Hoops skipper joked: "I would take Malaga - it would be nice this time of the year over there."

He then said: "Seriously, it is going to be really tough, against the top teams in the groups.

"You just don't know what shape teams are going to be in two or three months' time. But we are there, we are going to enjoy it and we want to progress as far as we can in the competition.

"Who knows where it can take you?

"The spirit is fantastic, we have some quality players, they have put everything into the group and they have grown as the campaign has gone on and some of them have enhanced their reputations no end.

"The draw is on the 20th and it is something that we look forward to, I just want them to concentrate on domestic duties now."

Lennon admitted he could not bear to watch Commons take the crucial spot-kick.

"I didn't watch it, I turned my back on it," said the Northern Irishman.

"I'd seen the last couple of penalties and we missed them.

"I saw Gary Parker (coach) turn his back and so I thought I would wait until the roar goes up.

"Kris showed great mental strength to take it, I'm sure he was aware of the significance of the penalty but I thought he had a fantastic game.

"He has some bruising on his thigh."

Spartak caretaker coach Valery Karpin 'didn't want to talk about the referee' with regards to Celtic's penalty, however, he was mostly magnanimous in defeat.

He said: "I would like to congratulate Celtic, they deserved it because they have had a very good Champions League campaign.

"The referee blew his whistle for a penalty so it was a penalty.

"The first half was the probably the best we have played in a long time, so it is disappointing to lose matches when you play well.

"In the second half the three midfielders who were supporting the striker were not so influential.

"But I cannot blame any of our players, I have to thank them and the fans who came to Glasgow to support us when the game did not mean anything to us."

Striker Gary Hooper opened the scoring in the 21st minute when he capitalised on a mistake by Spartak defender Juan Insaurralde but that lead was cancelled out in the 39th minute by Ari, after good work by the impressive Emmanuel Emenike.

But the Scottish champion was not to be denied and, after defender Marek Suchy conceded a penalty in the 80th minute for a clumsy barge on Georgios Samaras, up stepped Commons to slam the ball in off the bar.

Two minutes from time Spartak midfielder Kim Kallstrom picked a second yellow card for a foul on Commons who was carried off on a stretcher, the only sour note in a momentous night for Neil Lennon's side which finished second in Group G behind Barcelona with 10 points and which is in the knockout stages for the first time since the 2007-2008 season.

The Hoops had to fight their way through two qualifying rounds and were then unfancied when drawn alongside the Russian club, Benfica and Barcelona.

But now Lennon and his players can look forward to the Champions League resuming in February, while getting back to defending the Scottish Premier League title.

Parkhead was braced for another night of European excitement and it did not disappoint.

The Scottish champion went in to the game knowing it would qualify for the knockout stages only if it got a better result against Spartak, consigned to the bottom of the table, than Benfica got in the Nou Camp.

All the big guns were back for Celtic's most important game of the season.

Fraser Forster, Kelvin Wilson, Commons, Hooper and Samaras were five of the nine changes the Hoops boss made to the makeshift team which started in the 1-1 home Scottish Cup fourth-round draw against Arbroath last weekend, with midfielder Victor Wanyama suspended.

Spartak had former Celtic midfielder Aiden McGeady on the bench with Emenike leading the line.

Backed by around 1,000 fans, the visitor had the better of the early exchanges.

In the 12th minute visiting captain Dmitri Kombarov's cross from the left almost found the lively Emenike before the Hoops defence eventually got the ball to safety.

Four minutes later Kallstrom played a smart one-two with Artem Dzyuba before curling a left-footed shot from 25 yards just past Forster's right post.

The Moscow club only had itself to blame for falling behind when it was on top.

Insaurralde, who had been sent off against Celtic in the earlier meeting in Russia for a professional foul on Hooper, attempted to cut out a throughball from Samaras which looked to be heading through to goalkeeper Sergei Pesyakov.

The hapless defender succeeded only in taking the sting out of the ball, allowing the striker to drill the ball low into the corner from outside the box.

With the home fans still celebrating their good fortune Emenike sped away from Celtic defender Efe Ambrose, but his shot from the edge of the area flew wide.

Just after the half-hour mark, with the Russian club edging the game while looking vulnerable when Celtic moved forward, Commons drove wide of the target from the edge of the box after the Spartak defence had failed to properly clear a Charlie Mulgrew corner.

As play swept from end to end, Hoops skipper Scott Brown had a first-time effort from 16 yards saved by Pesyakov but Spartak's equaliser, when it came, was well deserved.

Emenike's strength allowed him to bounce his way through several attempted tackles before he laid the ball wide to Ari whose chip beat Forster and the backtracking Wilson could only help the ball into his own net.

The second half promised to be nerve-ridden but Celtic started with purpose and in the 50th minute Samaras came close with an effort which struck the post.

McGeady got a round of applause from both sets of supporters when he replaced Ari just after the hour but all the while the home fans had one eye on the score from the Nou Camp.

Celtic was allowing Spartak plenty of possession in its own half and the game took a breather before bracing itself for a frantic finale.

In the 72nd minute Ambrose headed a Commons corner into the side-netting with some Hoops fans thinking the ball had gone in.

Adam Matthews replaced the injured right-back Mikael Lustig while striker Lassad Nouioui came on for midfielder Beram Kayal before Pesyakov tipped Mulgrew's goal-bound header from a Commons corner over the bar for another corner, which came to nothing.

In the 80th minute Celtic was handed its lifeline when Suchy barged Samaras in the box and Commons hammered the ball high past Pesyakov and in off the bar.

Still, the result from Barcelona remained crucial, although that was to finish goalless.

After Kallstrom was dismissed, Commons' departure meant Celtic, which had used all its substitutes, played five minutes added time also with 10 men but it was to be a night of glory for the Parkhead men.

Last month oldco Rangers won its appeal in principle against a bill from HMRC over its use of Employment Benefit Trusts (EBTs) from 2001 to 2010.

The tribunal stated that the 'controversial monies received by the employees were not paid to them as their absolute entitlement'.

A spokesman for HMRC said it is appealing against the decision.

"HMRC will seek permission to appeal the tribunal decision."

Rangers argued that the payments, thought to be close to £49 million ($75.35 million), were loans rather than wages and not subject to tax.

The oldco was consigned to liquidation in June after it failed to exit administration via a company voluntary arrangement.

Parties need to apply to the tribunal to seek leave to appeal and HMRC has started that process, the spokesman said.

A First Tier Tax Tribunal heard Rangers' appeal over the EBT bill over 29 days and last sat in January.

It delivered a majority verdict two weeks ago which allowed the appeal in principle and declared that the assessments of HMRC be 'reduced substantially'.

Two of the three judges decided that only some of the payments made to players through EBTs were taxable but that many of them could be described as loans, as the club had argued.

Rangers was under the control of Sir David Murray when it began using EBTs. He sold the club for £1 ($1.54) to Craig Whyte in 2011, while the tax liability was in dispute. The old club went into administration in February owing up to £134 million ($206.07 million) to unsecured creditors, including HMRC.

Whyte had stated that the tax liability could have been as high as £75 million ($115.35 million), including interest and penalties, for payments made from 2001-2010.

Although no final figure was revealed in the 145-page verdict, Murray International Holdings (MIH), the former majority shareholder of the liquidated club, declared itself vindicated after being left with what it described as 'minimal tax liability'.

In a statement, two tribunal judges agreed with the club's outline case.

They stated: "The majority view reflects the argument that the controversial monies received by the employees were not paid to them as their absolute entitlement.

"Thus the payments are loans, not earnings."

The decision came too late to save oldco Rangers from being wound up and does not directly affect the current Ibrox regime.

Charles Green led a consortium which purchased the business and assets of Rangers after it was consigned to liquidation in the northern summer.

The Ibrox side was subsequently relaunched as a newco in the bottom tier of Scottish football.

The Sweden international was in the Lyon side which travelled to Ibrox in December, 2007 needing a win to pip Rangers to second place in Group E and emerged with a 3-0 victory.

Kallstrom's current side has been consigned to bottom spot in Group G with three points from five games, but will have a say in whether or not Celtic join Barcelona in the knockout stages.

The Scottish champion will go through to the last 16 if it gets a better result against Spartak than Benfica gets in the Nou Camp.

Kallstrom said: "I remember the game at Ibrox, we had to win with Lyon and it was a great night.

"It was one of my favourite games in the Champions League.

"The atmosphere at Ibrox was fantastic and I think it will be even better tomorrow.

"The slight difference this time against Celtic is that we cannot go through.

"For us, even though we cannot go through, it is a big game, it is a Champions League game, we have a lot of things to prove to each other and also to the fans.

"We will not take it easy in this game."

Kallstrom has been warned by Spartak team-mate Aiden McGeady, a former Celt, and Sweden team-mate Mikael Lustig, right-back at the Parkhead club, what to expect.

Former Sweden team-mates Johan Mjallby and Henrik Larsson, the former currently assistant to Celtic manager Neil Lennon and the latter a Hoops hero, has also marked the 30-year-old's card.

"Mikael and I spoke about this game when we were with the national team a couple of weeks ago," said Kallstrom.

"He told me the atmosphere is great, which I have also heard of from older Swedish players who have played for Celtic like Henrik Larsson and Johan Mjallby, they would tell me how great is was to play for this club

"Aiden told me it is a great club with a lot of history and talked about the support and energy the fans give to the players.

"So it is always good to experience new stadiums."

Spartak, though, is hardly in great shape going into the game.

The Russian club sacked Spaniard Unai Emery after its recent 5-1 thrashing by city rival Dynamo, replacing him with caretaker coach Valery Karpin, whose second spell in charge of Spartak began with a 4-2 home defeat to Zenit St Petersburg in the Russian Premier League.

Kallstrom, though, is confident that defensive woes have been addressed.

He said: "We didn't play badly but we lost four goals which makes it impossible to win a football game.

"We are working hard on our problems, we have acknowledged that we can't lose so many goals and so hopefully tomorrow we can get a clean sheet and that would make it easier for us to win."

Despite having nothing to play for, Karpin insists his side will not be taking the game lightly.

He said: "No, we will take this as a serious game and there will be no place for experiments, except with maybe two or three players.

"We have a lot of things to prove and it us up to the players to prove they are up to the challenge tomorrow.

"This is a serious game."

Scotland's Football Association is searching for a replacement for Craig Levein, who was sacked last month after a poor start to Scotland's World Cup qualifying campaign left it bottom of its group after four matches.

Former Celtic and Southampton manager Gordon Strachan, an ex-Scotland international, is the bookmakers' favourite for the post, but Ogilvie has refused to rule out another foreign coach despite the failed experiment with Germany's Berti Vogts.

Vogts, a former World Cup winner as a player, endured a disappointing spell as Scotland boss from 2002 to 2004, failing to qualify for Euro 2004 and making a poor start to the 2006 World Cup qualifying campaign.

Asked on Monday if the SFA was interested only in a Scottish manager, Ogilvie said: "We want to bring in the best possible manager for the Scottish national team. From wherever, we want the best person for the job."

Ogilvie added that the SFA hopes to have a new man in charge in time for the 2014 World Cup qualifier against Wales in March.

"The process is well under way and obviously it's our aim to have a new manager in place in plenty of time before the next competitive game in March against Wales," he said.

"We have got some individuals who we believe could fill the post. I'm not going to get drawn on any details.

"All I'm going to say is we are working on the process and we will come out once we have a decision finalised."

Rangers was paired with Dundee United in the fifth round, the first occasion it has been drawn away against Scottish Premier League opposition since it was relaunched as a new company and denied entry to the Scottish Premier League.

Rangers, knocked out of the competition by United twice in the three years before it was consigned to liquidation, has fallen to Second Division Queen of the South and Inverness in the other cup competitions this season, but did beat Motherwell 2-0 in the Scottish Communities League Cup.

The Rangers Supporters Assembly has urged fans to participate in a "full boycott".

A statement from the group read: "The Rangers support has waited patiently for the opportunity to send a clear message to those that tried to destroy our club - starve them of their much-needed cash by boycotting this game.

"It must also be remembered the disregard this club had for Rangers supporters when it unashamedly refused to offer refunds to supporters for a game abandoned due to a waterlogged pitch in 2009.

"We also understand the desire to support the team - the fans have demonstrated this to unbelievable lengths of loyalty - but we ask that on this occasion in a one-off display of fan power we show that we have not been beaten or broken."

Celtic will also face an old cup foe in the form of Raith Rovers, which beat it in the 1994-95 League Cup final, should it get past Arbroath in a replay.

Raith midfielder Simon Mensing, who played in a 4-1 Parkhead defeat in the League Cup in September, said: "If Celtic were to progress it's massive for the club.

"It's a home game too. We put on a decent performance at Parkhead so hopefully we can take the positives out of that.

"We got a goal and passed the ball about a bit. we know what they are about.

"We have a decent record at home and hopefully show what we can do.

"When I was at Hamilton we drew with Celtic at New Douglas Park. When you are playing Celtic, you seem to fare better at home rather than away."

Celtic first has to negotiate a trip to the North Sea coast on December 12 after being held by Arbroath on Saturday.

Arbroath goalkeeper Scott Morrison said: "Gayfield is horrible for an away team. Sometimes it's not the best for the home team either.

"The boys were really buzzing after Saturday - especially being at Parkhead, in those surroundings, and getting a result.

"You never know - Gayfield can pose it's own problems. The wind and rain can be awkward for everybody.

"We'll take them up there and see how they get on with the crowd on their backs. Hopefully we can get a result."

Hibernian's reward for its derby win over holder Hearts is another home tie against SPL opposition in the form of Aberdeen or Motherwell.

Hibs captain James McPake told his club's website: "The draw could've maybe been a little kinder, but first and foremost it's a home tie and that's what we wanted.

"We will be up against another SPL club and it's a game that we will all be looking forward to."

Another top-flight tie will see Kilmarnock host the winner of the Highland derby replay between Inverness and Ross County.

St Mirren is at home again following its win over Brechin. It faces the winner of the rearranged clash between Cowdenbeath and St Johnstone.

Dundee is at home against Turriff United or Morton. The Highland League side held Allan Moore's team to a 1-1 home draw on Saturday.

Dunfermline is at home to the winner of the postponed clash between Dumbarton and Hamilton, while Falkirk hosts Forfar.

The ties will be played on the weekend of February 2 and 3.

United knocked Rangers out of last season's tournament, days before the Ibrox oldco club went into administration.

Celtic faces a trip to Raith Rovers, the team that shocked it in the 1994-95 League Cup final, should it get past Arbroath in a fourth-round replay.

The SPL and Scottish Football League last month drew up significantly different plans to change the league format, although Scottish Football Association chief executive Stewart Regan last week said he was encouraged with the common ground secured in talks with both bodies.

SPL chief executive Neil Doncaster last month revealed the 12 top-flight clubs had all backed plans to expand their membership but it is unclear how much support there is for a plan for the two divisions to split into three groups of eight midway through the season.

And Green warned the SPL not to assume that SFL clubs would rush to join their ranks.

The Englishman, who repeated his personal stance of refusing to join the SPL in protest at the rejection of his newco application in the northern summer, told Rangers TV: "I'm not sure SFL clubs will rush to join the SPL. There is a big sense of injustice about how they were being told what to do over where Rangers should go and we all saw the outcome of that.

"They were told to put Rangers in the First Division and quite rightly the SFL clubs didn't listen and put us in the Third Division and we are happy to be there.

"So I think people have read it wrongly once and they need to learn from their mistakes and get it right next time.

"I've seen the SFL proposal and the SPL version of what should happen. There are merits in both but what it needs for all the clubs to sit down."

Green also called for an outsider to help with reconstruction, although plans put forward by former First Minister Henry McLeish in an SFA-commissioned review two years ago, which included top-flight play-offs, have not been introduced.

The 30 SFL clubs unanimously backed plans for a 16-10-16 structure but they are unlikely to be adopted by the SPL.

The SPL meets on Monday on the backdrop of the resignation from the board of Dundee United chairman Stephen Thompson last week.

Thompson cited 'professional differences' as he became the third board member to step down in six months after St Johnstone chairman Steven Brown and Motherwell director Derek Weir.

Reports suggest Newcastle owner Mike Ashley is in talks with Light Blues chief executive Charles Green over a lucrative deal that would promote his Sports Direct retail firm.

Rangers is also reportedly considering other stadium re-branding proposals.

A similar move proved to be unpopular with Newcastle fans and McCoist expects the Ibrox faithful to be split on the issue.

He said: "I can appreciate it's a really delicate issue and I would imagine it would split fan opinion.

"I've got to be honest and say I'm pretty open-minded about it.

"At the same time, I definitely think the fans would certainly have to have a voice and an opinion on the final decision.

"We saw the reaction of the Newcastle fans when it happened down there and I'd imagine a good percentage of our support would feel the same way.

"My own opinion is that I'm neither for or against it - I'm reasonably open-minded.

"I do understand the business side of it but I do understand, more than anything, history and tradition."

Ashley's brand is already an official retail partner of Rangers but McCoist was unable to confirm the businessman's interest in Ibrox naming rights.

He added: "I don't really know the strength of interest, that's a question you'd have to direct at Charles.

"I don't know the ins or outs or the proposal as such.

"No doubt, when I sit down with Charles over the next couple of days, he'll keep me up to speed on it.

"It's a decision that thankfully won't be mine.

"I'll have an opinion on it, the same as every other fan, but the decision won't be taken by me."

Lomas was handed the punishment after being sent to the stand during St Johnstone's 1-1 draw against Celtic last month.

A statement on the club's official website read: "The SFA have this afternoon handed Steve Lomas an eight-match touchline suspension following his dismissal from the dugout in the match against Celtic on 11th November for foul and abusive language towards a match official.

"This ban consists of six games for the offence committed at Celtic Park plus the suspended two-game ban which was already hanging over him following the game against Ross County in Dingwall in September."

Lomas was also sent to the stand towards the end of his side's 1-0 defeat by Hibernian.

Elgin was fined £25,000 after the Irn-Bru Third Division match, scheduled for Sunday, was called off on Saturday due to what the Scottish Football League described as "a substantial oversale of tickets", with around 1,100 extra tickets reportedly sold on top of the 4,520 capacity of Borough Briggs.

McCoist said on www.rangers.co.uk: "The weekend was a disappointment but we are over it and looking forward to the next challenge. We now have to look ahead to the home game in the cup and against the same opposition."

Rangers' prospects could receive a boost, with striker Francisco Sandaza closing in on a return from a fractured cheekbone sustained against Motherwell in September.

Former Dundee United and St Johnstone forward Sandaza was expected to be out until the end of the year after requiring facial reconstruction and the insertion of a plate. It had been feared at one stage he could lose an eye.

But the Spaniard scored in a successful return in a 3-1 reserve win over Livingston at Murray Park on Tuesday.

Reserve team boss Tommy Wilson said: "I would think with the goal threat he carries and his experience he'll absolutely be in contention to be in the squad for the Elgin game.

"If you're looking at the bench for the match on Sunday and you're looking for a goal, he'd be an ideal man to bring on."

McCoist is wary of Elgin ahead of Sunday's cup clash at Ibrox.

Ross Jack's side has scored 29 times in the league this season, the same as Rangers.

McCoist added: "They've been doing really well and I still think that Elgin are one of the better sides we have played this year even although the result at Ibrox would indicate otherwise.

"We won 5-1 but they took an early lead and played fairly well in that game.

"When you look at the team at the moment I think they've scored the same amount of goals as ourselves (in the league) albeit they have played a game more.

"But they certainly do have players in their team that can score goals and they do attack.

"So it's a cup tie we're looking forward to and we would obviously settle for the same result as the league game.

"I'm not sure we'll get that but I think Ross' team have certainly in recent weeks shown that they are a handful for anyone in the division."

The PGB has been 'encouraged' by the initial proposals from both bodies after talks at Hampden on Wednesday.

The SFL is in favour of a three-tier 16-10-16 league structure, with a number of promotion and relegation play-offs at the end of the season.

SPL plans could see the top flight expanded to two leagues of 12 split into three divisions of eight after 22 games.

A PGB statement read: "The Scottish FA's Professional Game Board met at Hampden Park today to hear and discuss proposals on league reconstruction made by the Scottish Premier League and the Scottish Football League.

"The PGB is encouraged by the common ground established on many issues in what is an emotive subject.

"The respective league bodies will now hold further discussions with their member clubs, in the hope that this common ground can be expanded upon within each proposal.

"The next meeting of the PGB is scheduled for January 30, 2013.

"However, it has offered to reconvene earlier to expedite the process once the bodies have held further talks with their members."

The lunchtime kick-off - which was due to be televised live by ESPN - was called off after talks between the Scottish Football League, Moray Council and Grampian Police.

The SFL will investigate the blunder after Rangers expressed its disappointment, although it accepted Elgin's apology.

A statement from the SFL read: "Following today's pre-ops meeting, it has come to light that there has been a substantial oversale of tickets for this fixture and Elgin City Football Club could not confirm the exact number of tickets which have been sold for this match.

"Therefore, on the grounds of public safety and in close consultation with all parties, this match has now been postponed.

"Elgin City FC would like to apologise sincerely for this disappointing outcome.

"The SFL will conduct a full investigation into the circumstances."

Rangers is due to play Elgin at Ibrox next Sunday in the William Hill Scottish Cup.

A First Tier Tax Tribunal, which heard the club's appeal over a bill for the use of Employee Benefit Trusts over 29 days and last sat in January, finally delivered a majority verdict that allowed the appeal in principle and declared that the assessments of Her Majesty's Revenue and Customs (HMRC) be 'reduced substantially'.

Two of the three judges decreed that only some of the payments made to players through EBTs were taxable but that many of them could be described as loans, as the club had argued.

The decision comes too late to save oldco Rangers from being wound up and does not directly affect the current Ibrox regime.

The club was relaunched as a new corporate entity in June when the original company was consigned to liquidation.

Former Rangers owner Craig Whyte had stated the liability could have been as high as £75 million ($115.08 million), including interest and penalties, for payments made from 2001-2010.

And although no final figure was revealed in the 145-page verdict, Murray International Holdings (MIH), the former majority shareholder of the soon-to-be-liquidated club, declared itself vindicated after being left with what it described as 'minimal tax liability'.

HMRC admitted it had lost the hearing but refused to give in yet.

In a statement, two tribunal judges agreed with the club's outline case.

They stated: "The majority view reflects the argument that the controversial monies received by the employees were not paid to them as their absolute entitlement.

"Thus the payments are loans, not earnings."

A key paragraph in the 145-page findings read: "It was conceded that advances in favour of certain players are taxable and liable to NIC (National Insurance Contributions), and we have found that, in certain other limited instances, there may be a similar liability.

"To that extent the assessments should stand. In these circumstances we expect that it is sufficient that we allow the appeal in principle.

"Parties can no doubt settle the sums due for the limited number of cases mentioned without further reference to the tribunal."

MIH, which was a majority shareholder until Whyte's takeover in May 2011, declared in a statement: "We are pleased with the judgement which leaves minimal tax liability and overwhelmingly supports the views collectively and consistently held by our advisers, legal counsel and MIH itself."

HMRC can challenge the decision, which was supported by two of the judges, Kenneth Mure QC and Scott Rae, but opposed by the other, Dr Heidi Poon.

A statement read: "We are disappointed that we have lost this stage of the court process and we are considering an appeal.

"The decision was not unanimous and the diligence of HMRC investigators was acknowledged by the whole tribunal.

"HMRC is committed to tackling avoidance and it is right that we challenge the type of avoidance seen in this case."

The tax authority refused to comment on whether former Rangers players and staff members might be liable for taxable amounts.

Neil Patey, football finance expert at Ernst & Young, told Press Association Sport: "It would depend upon the individual circumstances of each player, what they've done on their tax returns.

"There is not a clear, uncomplicated route in terms of recovering money from the players. HMRC's primary (route) is to go after oldco for those monies."

MIH, which called for an investigation into the leaking of 'sensitive information' surrounding the case, set up the trusts and the tribunal also considered payments to staff from four other companies controlled by Murray, although more than three-quarters of the £46.2 million ($70.89 million) claimed by HMRC were the result of payments to Ibrox employees.

Although the result will have little effect on newco Rangers, it could impact on the Scottish Premier League investigation into undisclosed payments to players, which centres on EBTs.

One of the possible sanctions, should Rangers be found guilty, is the stripping of titles but a favourable tribunal verdict could put pressure on the independent commission to act leniently.

The three-man panel was due to begin hearing evidence last week but the case was postponed with no new date set.

A statement from the newco Rangers read: "The judgment serves to further undermine the validity of the SPL commission into the use of EBTs.

"As we have said all along the SPL decision to press ahead with a commission was ill-timed and fundamentally misconceived."

Otherwise, the decision is only of major significance to Rangers fans in the way they view the financial collapse of the club.

While Murray's actions in setting up EBTs have been partially vindicated, many supporters will bemoan the fact he sold the club to Craig Whyte when it appears the tax liability might have been manageable.

Murray has claimed he was 'duped' by Whyte, who bought the club for £1 ($1.53) in May 2011, paid off the £18 million ($27.62 million) bank debt on the back of future season-ticket sales and failed to pay tax, a decision that led HMRC to force administration.

The Hoops midfielder has been battling all season with a hip complaint, only playing intermittently and usually in the big games, but had to succumb to the pain in the second half when he was replaced by Kris Commons.

Parkhead boss Lennon said: "Scott Brown has run his course, we may have to book him in for surgery.

"We are looking at eight to 10 weeks.

"He has been pushing himself to the limit and we can't keep asking him to put himself through the amount of distress that obviously he was doing towards the end of his time on the pitch.

"He has been a huge player for us this season, I think it is time to get the problem addressed and hopefully he will have something to look forward to in the new year."

Lennon was alluding to the fact that Celtic's bid to win through to the knockout stages of the Champions League will go to its last Group G fixture.

Ola John gave the home side the lead in the seventh minute before Georgios Samaras levelled in the 32nd minute from a Charlie Mulgrew corner.

Defender Ezequiel Garay restored Benfica's lead in the 72nd minute to ultimately, and deservedly, leave both sides on seven points after five games.

The Scottish champion, guaranteed a UEFA Europa League spot after Barcelona beat Spartak 3-0 in Moscow earlier in the evening, will go through if, in its home game against the Russian club, it betters the Portuguese side's result in Barcelona.

Lennon admits his last-16 hopes are in the balance.

He said "I think Benfica are capable of getting a win in Barcelona, for they are an excellent side.

"But we have to make them do that.

"I don't know what kind of mindset Spartak will be in, they might want to spoil our party, we have to be totally focused.

"What we have to do is win at home and make Benfica win in the Nou Camp which is no easy feat.

"The onus is on us to do that.

"The squad is stretched, we hope to have a few more players back for that game.

"No-one gave us a prayer coming in to this competition, these players have been exceptional, they have made a name for themselves and we are still in with a good chance of qualifying."

The former Celtic skipper had few complaints about the result.

He said: "I am disappointed. I thought there was a lack of composure to our play at times, a bit of nervousness which is understandable.

"Our passing was poor and we weren't decisive enough and it was a poor second goal to lose.

"We weren't at our best but you have to give credit to Benfica for the way they played."

Benfica coach Jorge Jesus will take succour from Celtic's win over Barcelona at Parkhead earlier this month when he takes his side to the Nou Camp.

Speaking about the win, Jesus said: "It was a great win for us. We didn't deserve to be drawing at half-time, they scored with a set-piece as we thought they might. But we played very well.

"Now we are playing on the biggest stage in the world against the biggest team in the world.

"But we have shown we are more of a team than Celtic and they beat Barcelona so nothing is impossible.

"If we have a bit of luck we can do it."

Celtic midfielder Victor Wanyama will miss the game against Spartak after picking up a booking in the second half.

Ola John gave the home side the lead in the seventh minute before Georgios Samaras levelled in the 32nd minute from a Charlie Mulgrew corner.

Defender Ezequiel Garay restored Benfica's lead in the 72nd minute to ultimately, and deservedly, leave both sides on seven points after five games.

The Scottish champion, guaranteed a UEFA Europa League spot after Barcelona beat Spartak 3-0 in Moscow, will go through if, in its home game against the Russian club, it betters the Portuguese side's result in Barcelona.

While Neil Lennon can have no qualms about the result he must fancy his side's chances of completing the job in front of a packed Parkhead against to a side which has nothing to play for, while Benfica, it must be assumed, will not be favourite in the Nou Camp.

A score draw would have been enough to take the Hoops into the last 16 while Benfica had to win to have any hope of qualifying.

The home side went into the game on the back of five clean sheets and knowing Celtic had failed to win away to the Eagles on three previous occasions and having failed to score in any of the games.

Celtic, buoyed by its incredible 2-1 home win over Barca earlier in the month, had skipper Scott Brown, midfielder Joe Ledley and striker Gary Hooper back in the side as Kris Commons, Beram Kayal and Tony Watt dropped to the bench.

Benfica captain Luisao was back for the first time in the group stage after an incident with a referee in a friendly against Fortuna Dusseldorf in August while midfielder Nemanja Matic returned after serving a one-game ban on match day four.

The home supporters in a less than full stadium were given early encouragement when striker Oscar Cardozo flashed a speculative shot from distance over the bar, after Samaras had lost possession in his own half.

It was a nervy start by the visitor and Benfica's opener came when Adam Matthews, playing at left-back, failed to clear his lines with a clearance, handing possession to Eduardo Salvio and when his cross arrived at John 16 yards out, he drilled his shot through the legs of right-back Mikael Lustig and past goalkeeper Fraser Forster.

Mistakes and indecision peppered Celtic's play and on the half-hour mark it might have gone two behind when Salvio cleverly played in Oscar Cardozo but his drive went wide of the target.

Two minutes later, and out of the blue, Celtic was level when Mulgrew's in-swinging corner from the right was headed in by Samaras, strangely unmarked two yards out at the back post.

The goal immediately energised the Celtic players and as they moved forward with menace for the first time in the game and in the midst of driving rain the home side looked vulnerable.

Four minutes from the break, however, Salvio blazed a drive over the bar from the edge of the box after the Celtic defence had momentarily fallen asleep.

Moments later, with Benfica wresting control back, the Parkhead rearguard was again exposed but this time Forster blocked John's shot from 12 yards.

Kayal replaced Mulgrew for the start of the second half but he was soon back peddling as Benfica came out with renewed vigour.

In the 53rd minute Matthews made up for his early error when he blocked a shot by Lima on the line, after the Benfica wide-man drifted easily inside past Hoops defender Efe Ambrose.

As the Eagles' pressure intensified, defender Luisao clipped the ball over the bar from five yards after the Celtic defence had failed to clear properly a John corner.

It was all hands to the pump for Celtic, which made another change in the 64th minute when Commons came on for Brown.

Forster was forced into another save from Lima's drive before Oscar Cardozo skimmed a header wide of the target.

In the 70th minute Salvio missed Lima's cross from the left when it looked like he must score but two minutes later that was forgotten when Matic's cross from the right was headed on by Luisao and Garay volleyed powerfully past the helpless Forster from eight yards.

As stunned Celtic wobbled, Salvio clipped the bar with a 25-yard drive before Forster tipped an Oscar Cardozo free-kick over the bar from the same distance, with the visitor surviving the corner.

Tension gripped the stadium in the closing stages with both sets of fans knowing the significance of a Celtic goal.

Two minutes from time Hoops substitute Watt, on for Ledley, had a drive from distance after a swift break easily saved by Artur.

But a minute later, as Benfica broke, Forster made a great save from Oscar Cardozo who had easily slipped the attention of Ambrose before sending in a drive from the edge of the box.

In the first minute of injury-time Kayal blasted a volley from 20 yards over the bar, and Watt drove wide from the edge of the box, ensuring that attention now turns to the final set of Group G fixtures in a fortnight, where more drama is guaranteed.

Chief executive Neil Doncaster revealed clubs were united in backing an idea which could see their ranks double to 24.

The plans would see two leagues of 12 split into three divisions of eight after 22 games.

However, the plan is significantly different to proposals adopted by the 30 Scottish Football League clubs last week for a three-tier structure.

Doncaster said: "There is a view that we need to be expanding the top league to be looking after the whole of the professional game in Scotland but also those clubs that aspire to be full-time professional clubs.

"The view unanimously expressed round the table today is that is exactly what we should be doing.

"We met with the clubs in September, a restructuring group was formed and its work was fed back to all of the clubs today, and unanimously they approved the view that we should be working towards a plan that does exactly that."

The plans would see the top eight teams play each other twice again for a 36-game season, two less than the current model, which splits into two after 33 games.

The bottom four of the SPL1 would join the top four of SPL2 and complete their own extended play-off system, with the bottom eight teams of the 24 playing each other twice again.

The SFL plan is for a 16-10-16 structure with a number of promotion/relegation play-offs at the end of the regular season.

Doncaster told Sky Sports News: "The fundamental problem with a 16-team model is that you end up with fewer games and more meaningless games.

"The reality of any system is that it has to deliver in terms of competitive, exciting, meaningful games.

"And it's important that at the same time we look at an expanded top league, that we also ensure there are sufficient exciting meaningful games to be able to drive the crowds."

Doncaster and SPL chairman Ralph Topping will outline their proposals at upcoming meetings of the Scottish Football Association's professional game board later this month.

SFL chief executive David Longmuir and president Jim Ballantyne is also on the committee along with SFA chief executive Stewart Regan.

The SFA has been attempting to drive reconstruction attempts for two years but the vast difference between the ideas of both league bodies suggests they are no nearer a successful conclusion.

SPL clubs, which are set to meet again on December 3, could not agree on Doncaster's proposals for a two-tier system featuring a top flight of 10 clubs last year.