THE WORLD'S football's ruling body has entered the heated debate over Rangers' status after liquidation by promoting an article indicating it is not a new club.

Promotional material from FIFA ( Federation Internationale de Football Association) headquarters to promote the content of its weekly magazine, states: "After their enforced relegation in 2012, Glasgow Rangers are in the hunt for promotion back to Scotland's top flight."

It later emerged the comment promoted an 'On The Inside' article headlined 'Rangers eye top-flight return' written by Swiss writer Peter Eggenberger.

It states: " In spring 2012, Rangers were placed into liquidation and relegated to the fourth tier of Scottish football. The 54-time champions overcame another obstacle on the long road back to the Premier League last weekend but, after winning two successive promotions in style, that final leap is proving a little more difficult.

A group of Celtic fans caused controversy when they paid for an advert in a newspaper saying Rangers are a new club.

The advert was a lengthy statement which claims Rangers became a new club following liquidation in 2012.

Those Celtic fans who feel Rangers are a new club, have objected to any commentary that indicates that if successful in the Scottish Championship play-offs, that they will "return" to the top flight.

Rangers Football Club plc, the former operating company, went into administration in February, 2012, after a £9 million PAYE and VAT debt was amassed to the taxman under Craig Whyte's leadership. The oldco renamed RFC 2012 plc is now being liquidated.

The Celtic fans ad said the term The Old Firm was now redundant "following the liquidation of Rangers (1872)" and stated the new club came into being in 2012.

Many diehards will only refer to Rangers as Sevco, the name given to the Charles Green-headed consortium that bought the liquidated assets with a £5.5 million loan in 2012.

In December SPFL chief executive Neil Doncaster insisted Rangers are the same club which existed before liquidation.

He said: "In terms of the question about old club, new club, that was settled very much by the Lord Nimmo Smith commission that was put together by the SPL to look at EBT payments at that time.

"The decision, very clearly from the commission, was that the club is the same, the club continues, albeit it is owned by a new company, but the club is the same.

"It's the same club, absolutely.

"The member club is the entity that participates in our league and we have 42 member clubs."

That commission's decision referred to "the board of directors of Oldco as a company, as distinct from the football management or players of Rangers FC as a club..."

The Advertising Standards Authority in December, 2013, in considering challenges to Rangers' claims as "Scotland's most successful club", supported the view that continuity of history continued.

It has emerged that UEFA confirmed to the ASA that its rules allowed for the recognition of the "sporting continuity" of a club's match record, even if that club's corporate structure had changed.

The European Club Association, the sole independent body recognised by UEFA and FIFA as representing clubs at European level confirmed Rangers remain as members of the organisation in December, 2012 after the transfer of ownership.

In June, 2012, Lord Glennie in considering a decision to uphold a transfer embargo on Rangers referred to "Rangers Football Club plc, a company presently in administration.. .that presently operates Rangers Football Club."