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If he can't find anyone to buy the whole club, is there anything in FA/FL rules to prevent Evans selling part of his stake in ITFC to raise more funds to invest (or at least cut/share his losses)?
He'd need to write the debt off first. I can't imagine anyone wanting a share of that liability.
A share of the liability could give you a share of the rewards if we get promoted (why Evans would have been prepared to buy the debt in the first place).