5 mars 2012 - SPL announces that every EBT with side letters used by Rangers Football Club (RFC) from 1 July 1998 would be investigated. Ultimately only those from 23 November 2000 onwards were actually scrutinised under the ‘SPL LNS Commission’ terms of reference. The announcement prompts the SFA to drop the case they announced days earlier.

Description:

No reasons are given as to why the SFA is not the body presenting evidence of wrongdoing and the Court of Arbitration of Sport the final appellate body - instead the appellate body is the SFA (another party to the five way agreement. Instead it is kept 'in house'. On the question of eligibility - the SPL has no authority and therefore could not lead evidence, it would need to be the SFA so instead only witness testimony from one SFA member was presented. No questions of eligibility or disclosure breach have ever been raised regarding the Scottish Cup or registration with the Association