[Trusevich]

When the new company failed to secure the club's previous place in the Scottish Premier League,[80] Rangers were accepted into the Scottish Football League and placed in the lowest division, the Third, rather than the First Division as the SPL and SFA had sought.[81] The transfer of Rangers' SFA membership was agreed by the SFA upon acceptance of a number of conditions, 

Everything there points to Rangers being the same club. Not in the SPL, so enter the SFL instead, transfer the SFA membership not apply for a new one.
You idiots refuse to see the wood for the trees.