AFC just benefitted from the league rules as they stood at the time, they didn't break them to benefit.
It's only a "loan" if it's properly administered. From what the Rangers director said and what HMRC have in their posession it's clear these were contractual payments, that the SPL were not informed about.
And you are privy as to what HMRC have in their possession are you?
The Rangers director is Hugh Adam, an 86 year old man who left the club under a cloud in 2001. What he has actually said is there was something going on, but he didn't know what and had zero evidence. He had a major fallout with David Murray which led to him resigning from the board. He could be using these allegations as a final get it up you to Murray. But then as he admitted in his interview he has nothing to back up the allegations.