The initial meeting of the commission set up by the Scottish Premier League to investigate the company that formerly ran Rangers began yesterday at Hampden.
Representatives of the Ibrox club were not in attendance after newco chief executive Charles Green argued the SPL has no jurisdiction, following Rangers' demotion to the Irn-Bru Third Division.
The hearing, chaired by Lord Nimmo Smith, is stepping up its investigation into transactions from the Employee Benefit Trust (EBT) scheme run by former Rangers owner Sir David Murray.
Rangers could be stripped of league titles if found guilty of making undeclared payments to players between 2000 and 2011.
Green, whose company bought the business and assets of the soon-to-be-liquidated Rangers for £5.5million in June, said the Govan club were snubbing the hearings.
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