It's not a parachute, they'd have to apply like everyone else. It's just very, very likely that they'd be accepted which is why it's also very very likely that few wee clubs would bother to apply at the same time
12.50pm: Keith Wyness, former Chief Executive of Aberdeen has said he believes Rangers should be stripped of their honours if an inquiry shows that they’ve broken rules regarding payments to players. Wyness also believes that Scottish football could be stronger if Rangers do go out of business.
From the Scotsman
Unfortunately Rangers made it plain that they would not expect anything back from the players, which makes them payments. This is the crux of HMRC's case.
Don't see how: "SPL rules D9.3 and D1.13 impose a prohibition on players receiving payments for playing football or participating in an activity connected with football except where such payments are made in accordance with a form of contract approved by the SPL and require that all such contracts are submitted to the SPL within 14 days of being entered into"
Discretionary or not, they're still illegal.