STV has obtained the wording of a letter believed to have been sent by the Scottish Premier League to Rangers on May 18, 2012.
In the correspondence, the SPL agrees to meet a debt owed by Rangers to Dundee United, totaling just over £31,000, taken from competition money due to the Ibrox club for finishing second in the league in the 2011/12 season.
The letter, from SPL secretary Iain Blair, read: "The Board of the Scottish Premier League Ltd considered the application by Dundee United that the outstanding sum due by Rangers to Dundee United of £31,031.20 be offset against the next sums due to Rangers by SPL Ltd, with the offset sum being paid to Dundee United.
"The board decided to accede the application to Dundee United and accordingly the sum will be withheld from the next sum payable by the SPL Ltd to Rangers, and the sum will be paid by the SPL Ltd to Dundee United."
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