Stewart Regan, the Scottish Football Association chief executive, said he had no reason to believe that the governing body's president, Campbell Ogilvie, had anything to hide over Rangers' use of Employee Benefit Trusts (EBTs).

The SFA has faced calls to suspend or even dismiss Ogilvie because he was general secretary of Rangers for part of the period in which the club paid players via EBTs. An investigation is being carried out by the SPL into allegations that those payments were not disclosed to either the SFA or SPL, contrary to football rules. Rangers could be stripped of titles if widespread wrongdoing is found. A long-running dispute over tax underpayments via EBTs is also at the heart of "the big tax case" which could yet land Rangers with up to £75m in further liabilities.

Ogilvie has admitted receiving £95,000 via his own Rangers EBT, a tax avoidance vehicle which is not illegal, but he denied being involved in drafting or administering the players' contracts or alleged "side letters" recording that players would be paid by them.

Regan publicly backed his president yesterday and insisted that Ogilvie had been open and transparent about EBTs throughout.

"The president has actually declared what his involvement was so far as player contracts was concerned, as far as player administration was concerned," said Regan. "And we have got very clear feedback that the president was not involved in any letter or correspondence with regards to player EBTs.

"We are all aware of businesses being run where you have one owner and operator running the club and a number of directors sitting below. The way this process has been managed, a lot of this correspondence was done much higher up the chain [at Rangers] than Campbell Ogilvie.

"He has been fully up front with the SFA board in terms of his involvement. We are satisfied at the moment that this is not an issue for the board to act on."

Regan, aware of the grave implications if Ogilvie was found to be more deeply involved in EBTs than he had publicly admitted, said the SFA asked him to disclose everything about his role at Rangers.

"That is why we have asked Campbell, at the outset, to disclose the facts. That is why Campbell himself asked to be removed from any decision making and any meeting involving Rangers FC. Since February 14 [the day Rangers went into administration] he has had no involvement at all in any board meetings, any decisions or any meetings with the club.

"Let's not forget that EBTs are not illegal. They are illegal if they are used knowingly in an incorrect manner. I am satisfied that Campbell has discharged his duty of care. He has done everything we could have asked of him and, so far as his integrity is concerned, he is a man with many years as a highly respected administrator across the game of football in Scotland."

Meanwhile the chief executive, speaking after yesterday's SFA annual meeting, stressed there would be "no deal" done with Rangers' prospective new owner Charles Green about the scale of the club's punishment for bringing the game into disrepute.

"As I said, there will be 'no deal'. This is an independent process and as far as the SFA are concerned, the independent process has to continue."