The Scottish Football Association have clarified why they issued a fine after Rangers went into administration in February last year, but did not impose the same punishment when Dunfermline Athletic and Hearts suffered the same fate.

The governing body pointed out that the Ibrox club's lawyer asked for a fine to be considered for the breach of Rule 14(g), while the administrators in charge of the other two clubs made cases that financial penalties could harm the chances of successfully exiting the insolvency event.

All three clubs received registration embargos, but Rangers were also fined £50,000 - at the maximum end of the tariff - by the judicial panel.

Both Ally McCoist, the Rangers manager, and Craig Mather, the Ibrox chief executive, called for an explanation when Hearts and Dunfermline escaped a fine. In a statement, the SFA explained that "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. Rangers' lawyer, in contrast, specifically asked for the club to be fined in respect of Charge 3, or Rule 14(g). Rangers did not appeal the fine."