Charles Green: 'SPL has no jurisdiction over Rangers'
The independent commission set up to probe alleged undisclosed payments to Rangers players is due to begin its work.
Rangers will not be represented.
On Monday night the club's new chief executive Charles Green announced they will be boycotting the hearings which could lead to the club being stripped of league titles.
Charles Green spoke to BBC Scotland's Gary Robertson. He said: "The SPL has no jurisdiction over us".
Mr Green also alleged other clubs have used employee benefit trusts but refused to say which clubs.