Police have carried out a series of searches relating to the purchase of Rangers by Craig Whyte from Sir David Murray.
Mr Whyte bought the club for £1 in 2011 while a large tax liability was in dispute.
The club went into administration less than a year later and was eventually liquidated when HM Revenue and Customs (HMRC) rejected a Company Voluntary Arrangement over an outstanding tax bill.
Charles Green later reformed the club after purchasing its assets from Mr Whyte.
It emerged during the administration process that Mr Whyte paid off an £18 million bank debt by pledging future season ticket sales to finance company Ticketus.
It was confirmed earlier Mr Whyte has lost a £17.7 million court case with the company and he has been ordered pay back the money to the ticket agency.
Last June, a criminal inquiry was launched into Mr Whyte’s takeover when the Crown Office asked Strathclyde Police to investigate the purchase and the club’s subsequent financial management.
It followed a preliminary examination of information passed to police by administrators.
Police are also investigating the alleged leaking of confidential information relating to the Rangers tax case.
Officers were instructed last month to look into suspicions that private details were released while the club was investigated over its use of Employee Benefit Trusts (EBTs).
The club effectively won the case after a tribunal ruled some payments made to players through EBTs were taxable, but that many of them could be described as loans, as the club had argued.
An appeal against the decision has been lodged by HMRC.