1 janv. 2015 - Neil Doncaster (SPFL chief executive) says Rangers are the same club that existed before liquidation

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“In terms of the question about old club, new club, that was settled very much by the Lord Nimmo Smith commission that was put together by the SPL to look at EBT payments at that time. The decision, very clearly from the commission, was that the club is the same, the club continues, albeit it is owned by a new company, but the club is the same.

It’s the same club, absolutely.

The member club is the entity that participates in our league and we have 42 member clubs.

Those clubs may be owned by a company, sometimes it’s a Private Limited Company, sometimes it’s a PLC, but ultimately, the company is a legal entity in its own right, which owns a member club that participates in the league.

It was put to bed by the Lord Nimmo Smith commission some while ago – it’s the same club.”