Strathclyde Police confirmed a probe is ongoing and follows calls for the matter to be looked into.
Last year former Rangers chairman Sir David Murray called for a police investigation into the suspected leaking of confidential information to an award-winning BBC Scotland documentary about the Rangers tax case.
Details of payments to former managers, players and other staff were featured in the documentary Rangers – The Men Who Sold The Jerseys and on a number of websites, including the anonymous Rangers Tax Case blog.
The businessman’s call came after he expressed concern about the level of information linked to the HMRC tax tribunal that was made public prior to a ruling in the oldco club’s favour.
He was specifically targeted after the BBC named him as the chief beneficiary of the controversial Employee Benefit Trust, the subject of the HMRC investigation, following a tax-free payment of £6.3 million. More than 12,000 people had signed an e-petition calling on the UK Government to launch a probe into HMRC’s investigation and the suspected leaks.
Sir David’s Murray International Holdings (MIH), which was the majority shareholder in Rangers until Craig Whyte bought the club in May 2011, said in a statement at the time that individuals had an expectation of privacy when it came to correspondence and matters relating to financial affairs.
A spokesman from MIH said that there were only three potential sources of the complete set of documentation used in the BBC broadcast: “MIH’s head office, the First Tier Tax Tribunal and HMRC.”
A police spokeswoman said: “Following instructions from the Crown Office Procurator Fiscal Service, an investigation is ongoing into alleged breaches of the Data Protection Act and police inquiries are ongoing. It would be inappropriate to comment further at this time.”
Former Rangers Supporters Trust Stephen Smith welcomed the developments.
He said: “This news is long overdue. If there has been a breach of confidential information, then we are looking for someone to appear in court.”