When the fixtures for the 2012-13 season are released tomorrow morning, Rangers Football Club will not be included.
Instead, "Team 12" will replace the now defunct Rangers F.C., which was liquidated Thursday and no longer exists.
For anyone arguing that the new entity applying for SPL membership, confusingly but not so coincidentally to be called The Rangers Football Club, actually is the liquidated club, this is all the proof you need that they are not: Should The Rangers F.C. be denied entry to the SPL, this will not amount to a punishment on Rangers F.C., or an ejection from the SPL, or a relegation for Rangers F.C.
Rangers F.C. is gone, and the only question the SPL have to resolve is: Should they allow a brand new club who have no players and have never played a single football match into the top level of Scottish soccer?
As I wrote earlier today, the owners of The Rangers F.C. are attempting a grand deception on the Scottish soccer authorities (who are only too willing to be deceived) and former fans of the now defunct Rangers F.C.
Have a look at this from the Rangers website as the BBC reports today:
"The governing body is sticking to the schedule of announcing the matches as
planned but have taken the Ibrox men out of the list after the developments of
last week, which saw Rangers FC change ownership under a newco scenario.
"The Sevco consortium headed by Charles Green completed the purchase of the
club and its assets last week when HMRC refused to support an exit from
administration through CVA.
"They are now seeking to transfer the SPL share from the old company -
Rangers Football Club plc - to the new company, The Rangers Football Club."
First of all, Rangers F.C. did not change ownership. While Sevco purchased Rangers FC's assets, they did not purchase a single share in Rangers FC.
Secondly, Rangers F.C. no longer exists. They have "exited" administration via liquidation. It is disingenuous at best for Sevco to claim otherwise. If Sevco had purchased Rangers F.C., then they would owe HMRC an awful lot of money—£21m and counting. Of course, Sevco do not owe HMRC any money, because they have not purchased Rangers, only their assets.
Thirdly, if Sevco had purchased Rangers plc, there would be no need for them to apply to join the SPL. The very fact that they have to apply to join is all the evidence needed to show that The Rangers F.C. is not Rangers F.C.
If I bought a pair of Joe Louis' boxing gloves on ebay, that wouldn't give me the right to claim I'm the Brown Bomber and a former Heavyweight Champion of the World.
The SPL have a duty to ensure the good governance of the game in Scotland, and allowing The Rangers F.C. a place in the SPL would be to issue a cheats' charter.
Follow Daniel O'Connell on twitter @DanielOConnel18