FALKIRK Football Club, which could be in the cup final and is challenging for promotion to the premier division, yesterday had a provisional liquidator appointed to help ensure its survival.

A petition by the Inland Revenue, one of the principal creditors, has appointed Donald McGruther, of Glasgow-based chartered accountants Grant Thornton, to free the club of historic debt of about #1.5m and find a buyer for the club and/or its Brockville stadium.

The Inland Revenue, which is concerned about fulfilling its statutory duty to collect PAYE without killing off the club, is owed #400,000, with the debt rising by about #30,000 per month.

A further #400,000 is owed to the Clydesdale Bank, and about #700,000 to various other creditors such as traders and other football clubs.

Ironically, the club's on-field success has exacerbated its financial plight by increasing the bonuses payable to its first-team players.

Falkirk chairman George Fulston, who has made strenuous efforts to keep the club alive, including paying wages out of his own pocket, last night welcomed the move. He said increased backing from supporters and potential investors was vital if the club is to survive.

''I have virtually stepped aside and it is now up to the supporters and business to come forward. The club is not at a crossroads, but is in a cul-de-sac and there is only one way out,'' he said.

Mr McGruther said both the Inland Revenue and the directors, who include STUC general secretary Campbell Christie, have run out of options.

However, he predicted that, provided the Scottish Football Association and Football League give assurances that funds due to Falkirk, such as the reward for reaching the Scottish Cup semi-final, would be forthcoming before the end of the season, it would be ''business as usual'' until then.

He said: ''By appointing now, the anticipated income to the end of the season will cover expenditure whereas at any other time the

club might not have been able to survive.''

One of Falkirk's main problems is that, having been relegated last season, the club is still paying premier division wages but attracting only first division crowds averaging 2700, when attendances of about 4000 are required.

Meanwhile, Partick Thistle, itself saved from extinction earlier this month, stepped in to help Falkirk by agreeing to bring forward a league match at Brockville. The clubs were due to meet on April 4, but Falkirk will play Hearts in the cup that day and Falkirk and Partick have decided to play next Tuesday.

Partick chairman Brown McMaster said: ''By playing Falkirk on Tuesday it will give them some cash immediately. At this time, we have all got to help each other.''