Former Rangers defender Marvin Andrews received £122,000 in EBT payments detailed in an agreement that ran alongside his two year Rangers contract.

According to The Sun the defender’s Rangers agreement specified four payments over the course of his contract.

In February The Sun gave details of the deal without naming the player but after last night’s BBC documentary- Rangers The Men Who Sold The Jerseys- they have decided to name Andrews.

Today’s report claims: “A letter dated the same day as his contract promised to fund his sub-trust. He was to get £122,000 in total, “payable £10,000 in June 2004, £28,000 in December 2004 and 2005 and May 2005 and 2006” subject to him being a registered Rangers player on those dates.

“It also said that from the date of the letter until 31 May 2006, £1,200 would be paid for each competitive first-team match in which he was playing or a substitute.”

Andrews was listed as one of 87 players and staff that benefited from additional payments separate from the contracts lodged with the BBC and SPL.

Rangers are awaiting the judgement from a First Tier Tribunal into the operation of the payments with HMRC claiming that they were contractual while Rangers are saying that they were discretionary payments that weren’t contracted.

With Christian Nerlinger picking up from 26 appearances over 3 seasons it’s difficult to imagine how Rangers could put up a convincing argument that that level of payment was discretionary or bonus related.

The BBC documentary claimed that £6.3m was paid into a trust for former Rangers owner David Murray with former Rangers manager Graeme Souness given a £30,000 contribution ten years after leaving Ibrox.