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The Blues were handed a two-window transfer ban in February this year by FIFA as a result of the club’s transfer conduct involving youngsters.
According to findings released by FIFA, Billy Gilmour was one of two players controlled by Chelsea while still on the books at other clubs.
Gilmour officially joined Chelsea in August 2017 for £550,000 but the findings claim in May of the same year, Chelsea and Rangers reached an agreement that the Ibrox outfit could not sell or loan Gilmour to any other club without Chelsea’s consent and that he should also be released to train with Chelsea and play in friendly matches at any time the Blues wanted him.
Rangers were fined £7,800, with Dutch club Ajax fined the same amount for entering a similar arrangement with Chelsea over Juan Carlos Familia Castillo, now back in Amsterdam on loan.
FIFA claim these were also part of the reasons why the Blues appeal against the ban was rejected.