Rangers have now gone into administration, effectively handing the SPL title to Celtic, and Saturday's game against Kilmarnock is under threat as a result.

Rangers managed to appoint corporate restructuring specialists Duff and Phelps as administrators ahead of a 3.30pm deadline - which, if missed, would have allowed HM Revenue and Customs to choose the administrator instead - in a Court of Session in Edinburgh. The Scottish champions have been automatically docked 10 points as a result.

City rivals Celtic were already four points ahead of them and should therefore stroll to the title in the upcoming run-in to the end of the season.

The club's league match against Kilmarnock on Saturday is under threat, with Strathclyde Police unwilling to oversee the event unless payment is guaranteed.

"We are seeking an urgent meeting with the administrators to ensure that any payment for policing costs at future Rangers games is guaranteed," the force stated.

"Until we have such a guarantee we would not be in a position to commit public resources to policing an event unless we had a reassurance that our costs would be met."

Rangers are also prevented from signing any players. On Monday they brought in Daniel Cousin on a deal until the end of the season, subject to receiving an international transfer certificate.

Rangers owner and chairman Craig Whyte, who was booed by fans outside their Ibrox ground, met with players and staff on Tuesday morning to discuss the situation.

He bought the club from Sir David Murray in May last year. Murray expressed surprise at the timing of the decision to enter administration.

"Words cannot express how hugely disappointed I am with news of today's appointment of administrators to The Rangers Football Club PLC," he said in a statement.

"The timing of the appointment of administrators is especially surprising given two facts. Firstly, there has been no decision, and there is no present indication as to the timing of a decision, from the first-tier tax tribunal concerning the potential claim from HMRC of £36.5m excluding interest and penalties.

"Secondly, legal opinion on the strength of the club's case remains favourable."

HM Revenue and Customs had taken Rangers to court to try to put the club straight into administration, rather than giving them breathing space to deal with their financial crisis.

The Glasgow club gave formal notification to the same court on Monday that they were likely to go into administration within 10 days in a move that sent shockwaves through British football.

Rangers have been ordered to pay HMRC's legal expenses for Tuesday's hearing, and the club's legal team did not oppose this.

Rangers, one of the best-supported teams in Britain, have cash-flow problems exacerbated by a tax dispute that could cost them more than £50 million to settle.

The focus for the tax authorities is believed to be unpaid payroll taxes, rather than the larger dispute which is due to be settled by a tribunal.

The 'Old Firm' of Rangers and Celtic dominate the game in Scotland, with one of them having claimed the title every year since Alex Ferguson's Aberdeen won it in 1985.

However, the 12-team SPL is a poor relation of its English counterpart in terms of television revenue and sponsorship.

Eurosport / Reuters