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