The SFA today issued a statement in response to complaints made by Rangers manager Ally McCoist and chief executive Craig Mathers about unfair treatment following the club's insolvency.
McCoist and Mathers called for clarification about the Ibrox club's punishment after the SFA issued Hearts with a signing ban last week. Rangers received a fine and a 12-month registration embargo after the club entered administration last year.
The SFA's statement reads:
"In response to the recent public comments from Rangers FC, and in particular Craig Mather and Ally McCoist, the Scottish FA offers the clarification requested with regard to Insolvency Rules under the Judicial Panel Protocol.
As yet the Scottish FA has not received a formal, written request for clarification by Rangers.
Notwithstanding the fact that a full note of reasons was published by the Judicial Panel Chair, Gary Allan QC, at the time of the determination - disseminated to the club directly, and to the public via the media - we are happy to reiterate the salient points in the interests of clarity and transparency:
- The Disciplinary Rules of the Judicial Panel Protocol provide a sliding scale of sanctions, with a suggested tariff of low-end, mid-range, top-end and maximum. This reflects the potential variations in seriousness of any breaches and any aggravating or mitigating factors.
- Rangers were fined £50,000 for a breach of Rule 14(g) based on the panel's view that the evidence presented on both sides merited a sanction at the maximum end of the tariff. This was evidenced in the Note of Reasons:
Page 30 - "At the time of the first withheld payment in September 2011 Rangers FC's financial situation was such that it could have made the payment due to HMRC."
Page 33 - "The non-payment was a deliberate act in furtherance of a decision of the Chairman and director of Rangers FC not to make payment as a negotiating tactic in the resolution of 'the Big Tax Case'."
Page 56 - "In the case of the non-payment of tax (which was possibly by the smallest margin the most serious breach) the massive extent of the failure and the intentional and calculated manner in which it was carried out aggravated the breach even further".
- Rangers were placed into administration following the deliberate non-payment of social taxes, despite - in the evidence provided - having the money to do so when the decision was first taken to withhold the money. This was not a feature in the Heart of Midlothian or Dunfermline Athletic cases.
- Contrary to Mr Mather's statement, Rangers' registration embargo was applied in a separate rule breach, Rule 66 - Bringing the Game into Disrepute.
- The administrators in the two other cases (Heart of Midlothian and Dunfermline Athletic) submitted that fines would be inappropriate as the clubs effectively had no money and any fine could jeopardise attempts to save the club. They made submissions on their clubs' financial position to reinforce their view.
- Rangers' lawyer, in contrast, specifically asked for the club to be fined in respect of Charge 3, or Rule 14(g). He did not lead evidence of Rangers' financial position or ability to pay any fine.
- Rangers did not appeal the fine."
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