17 Jul 2012 Jahr - SFA issue an update on the Rangers situation. At this point they state that: - The club is conditionally accepted to Div 3 by SFL - Sevco bought Oldco's SPL share and SFA membership as part of their acquisition of assets - The SFA would consider "the Club's" application for a membership transfer the same week - It makes clear that the 4 year audited accounts rule does not apply to this process because it relates to a transfer of membership not a new membership application

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https://www.heraldscotland.com/news/14296818.courts-timetabling-issue-delays-rangers-liquidators-big-tax-case-legal-challenge/

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