46. “McCoist and Green are committed to opposing any move to have history books rewritten even though they accepted they had to begin again as a new concern after Rangers, the club with history, slipped into liquidation and closed. That should mean the titles aren’t really any of their business. But on the other hand, the SPL refused to hand over £2m, which should have gone to Rangers for finishing second last season, pointing out that the club no longer exists.” Jim Traynor, Daily Record
47. “Following the failure of the CVA the club is now following the Premier League and Football Association structure, where the assets of the ‘game’, such as player contracts, are transferred to a new club and the old club liquidated. “ Accountancy Age
48.”(Whyte) also added: “What other country in the world would deal with one of their biggest clubs in the way they have and demote them to the Third Division.” Wrong again, Craig. Rangers had to go there because they were a new club starting over. Jim Traynor, Daily Record

49. Asked during his appearance on Off The Ball if Rangers were a new club: Yes, obviously they are.” Craig Whyte
50. “Rangers can make a fresh start.” HMRC
51. “Air of unreality as 140 years of history is formally ended in less than nine minutes.” The Herald
52. “Rangers in crisis: the final whistle sounds on Rangers’ 140 years of history” Daily Telegraph
53. “Rangers FC as we know them are dead. It’s all over. They are about to shut down for ever…They’ll slip into liquidation within the next couple of weeks with a new company emerging but 140 years of history, triumph and tears, will have ended… No matter how Charles Green attempts to dress it up, a newco equals a new club. When the CVA was thrown out Rangers as we know them died.” James Traynor, Daily Record

54. “You cannot pass on that which is undefinable, this is a new Rangers,” Donald Findlay QC
55. “#OneClubSince1888.” Celtic FC
🍀 Celtic Football Club Statement:
We’re not half of anything… 🙄
Not our problem.#OneClubSince1888
— Celtic Football Club (@CelticFC) March 9, 2021