Steven Naismith and Steven Whittaker have turned down the transfer of their contracts to a newco Rangers and have become free agents.

In statements issued through their lawyers, the players said they have informed Sevco 5088, the company set up by Charles Green to form a new Rangers FC, that they now consider themselves to be unemployed.

Simon Catto, the solicitor dealing with the players’ contracts, said: “Steven Naismith and Steven Whittaker are formally intimating their objection to becoming employed by the transferee In accordance with Regulations 4(7) and 4(9) of the TUPE Regulations.

“Accordingly, Steven Naismith and Steven Whittaker will not be attending for training or any other meeting next week and consider themselves to be under no contractual obligations to any party. They consider they are not employed by any party and are free to consider any employment options they wish.”

Naismith, 25, who joined Rangers from Kilmarnock in 2007, said he made the “difficult decision” after talking with his family. The Scotland international said he took a 75% pay cut at the Ibrox club in the hope it would get out of administration through a CVA.

He said: “Both Steven and I and our agent fought hard with administrators during negotiations to insert clauses that offered protection to staff and players at the club. I am extremely proud of the actions we took but I am disappointed and angry that Rangers Football Club no longer exists in its original form.

“I would like to take this opportunity to thank Walter Smith, Ally McCoist, Kenny McDowall Ian Durrant, Jim Stewart and the rest of the backroom and medical staff and everyone that works at Ibrox and Murray Park for their support during my time at the club.

“Finally I would like to thank the fans for all their backing. Everyone knows I am a life-long Rangers supporter and so I share in the disappointment and anger of what has happened to the great Rangers Football Club."

Former Hibernian player Whittaker said he believed he had made the right decision after a long time thinking through his options.

The 28-year-old Scotland player said: “I will always have a great deal of affection for the supporters who have shown me great respect throughout my time at Ibrox, I will always be grateful for the support they have given me as a Rangers player.

“Whatever form the new club takes, I wish everyone connected with it the very best for the future.”

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