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Not a relegation. Rangers (oldco) has been liquidated. A new company (Sevco) was established which purchased the IP from the oldco administrators and was admitted to the league pronto by the SFL. A switcheroo which saw various shysters fill their boots (including Alistair M McCoist).
The oldco insolvency was triggered by HMRC rather than the SPL, SFL or SFA.
a Rangers style relegation would be better
https://www.itv.com/news/2012-07-13/rangers-demoted-to-3rd-division-after-debt-crisis#