:Q: Rangers can not play in Europe for the next 3 years because they are a new club, even if they where to win the Scottish cup or SPL 
 :A: This is true, Rangers can not play in Europe but this is because UEFA rules state a club must have 3 years of audited accounts, to which rangers do not have as the club is now owned by a new company, however even if the old company where not liquidated they would have still been banned for 3 years as they never filled audited accounts for 2011.