STEWART Regan, the SFA chief executive, has poured scorn on Celtic’s claim they were acting on behalf of all 42 of Scotland’s SPFL clubs when they asked for a fresh review into the use of EBTs at Rangers and insisted the Parkhead side are the only one of their 108 members who has got in touch.

Peter Lawwell said this weekend that the SFA’s decision to ignore SPFL calls for a judicial review into the events which led to the liquidation of the Rangers oldco in the wake of the UK Supreme Court judgment on the legality of EBTs represented “a failure in transparency, accountability and leadership”. Regan argues it is unnecessary due to the independent legal opinion the association has used throughout the saga.

“I notified the members last week of the decision and invited any comment from any member who felt there might be something they wish to discuss,” said Regan. “Not a single phone call, not a single e-mail, not a single letter has been received from any of our members other than Celtic.”

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The SPFL have already dealt with, and ruled out, stripping the Ibrox side of any of the titles won during their EBT period, but the newco could yet face sanctions in the event the SFA compliance officer can prove a breach of the rules in relation to the granting of a licence to play in European competitions in 2011.