THE 30 Scottish Football League clubs will convene at Hampden tomorrow to discuss a proposal for league reconstruction that could lead to a switch to a three- tier system incorporating a 16-team top division, a 10-team first division and an 18-team second division.

Celtic and Rangers would provide colt teams for the bottom tier, while the plans also include a merger of the SFL and the Scottish Premier League into one governing body. David Longmuir, chief executive of the SFL, is said to be driving the proposal that, if ratified, could come into effect from as early as next season, although 2014/15 is thought to be a more realistic start date.

Charles Green, the Rangers chief executive, believes that the financial difficulties of Hearts and others is a sign change is necessary. "I understand the [Scottish] Football League are having a meeting of clubs on Wednesday and it's the intention of the executive to unveil what they think would be a restructuring plan for Scottish football," he said.

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"I won't be there because we are doing the presentations in London, but one of the other directors and the club's secretary will be there, so we will find out what the SFL plan is. Hearts have got into financial difficulty and there were rumours in the papers that there were another couple of SPL clubs in difficulty, so it is time for change

"Whether the SPL could survive if two clubs go out of business would be really questionable. We are just focusing on winning the third division and getting promotion," added Green on talksport. "We are a football club, we just win matches and, if you keep winning games, you will end up at the top. What the top will be called in three years, who knows?

"If it happens because of restructuring, or because clubs go out of business, that's unfortunate, but we had to get on with our lives and others will have to do the same."