Former Rangers midfielder Ronald de Boer has insisted that the club did not cheat when it used Employee Benefit Trusts.
The Dutchman, who played for the Scottish side from 2000 to 2004, was one of 72 people who received payments through the tax avoidance scheme, which has since been outlawed, from the club during their time at Ibrox.
Earlier this month, the Court of Session ruled that Rangers had broken tax rules, but De Boer has insisted that the club did not attempt to gain an unfair advantage when it came to attracting players.
"I didn't feel like it was cheating. If you see the other teams, they buy other players and Celtic could also buy me," he told Sky Sports News.
"I don't think every player who played in Glasgow at Rangers was cheating. It didn't feel like that. As football players, we just wanted to win titles and win every game we played.
"For me, I don't get a feeling over me that we cheated, no. I am clean and I don't feel responsible for what happened. At that time, I could also have gone to Manchester United but I chose Rangers. That was with my heart and not only for the money. I played with all my heart for Rangers."
De Boer won five major honours during his time at Rangers.
Steven Toplis
