ONE OF Scottish football's oldest traditions, the Ne'erday game between Celtic and Rangers, will become a thing of the past next season.

Instead, the Old Firm confrontation will be a highlight of the Christmas season, to be played on Boxing Day.

In recent years, the New Year's Day fixture has been moved to January 2 or 3, but retained its place as the opening match of the year for both clubs.

However, the Scottish Premier League board has decided that, beginning next term, it will take place on December 26, a date that is traditionally a big football day south of the Border.

The change is necessary to accommodate an extended winter break. The mid-term interval was instituted last season when the clubs broke off for two weeks after the turn of the year. Next season it will be extended to four weeks, starting after Christmas and lasting until January 22.

The SPL, however, have yet to decide whether or not the other derby matches involving the Dundee clubs and, if Hearts avoid relegation, the teams from the Capital will also be played on the twenty-sixth.

The move is in response to major clubs' wishes. Both Old Firm managers, Dr Jozef Venglos of Celtic, and Dick Advocaat of Rangers, who had experience of mid-winter shutdowns abroad, felt that a longer break was required to give players a chance to recuperate from injury or enjoy a decent rest period after the first half of the season.

Both clubs took their teams away and played some games in the process this year, but the players felt that one week at home resting was not enough to recharge the batteries.

Rangers played only one

serious match in the USA, but Celtic's schedule in Spain was more demanding. The likelihood is that they will adopt a less

rigorous timetable next time.

The SPL is also changing its substitute rules which have been the subject of much criticism, particularly from Advocaat.

In fact, Rangers proposed a change at the general meeting. Next season there will be no requirement to have two under-21 players on the bench, although two must be included in the 16-strong squad. The clubs were unhappy with the previous rule and, in any case, it didn't produce the results it was intended to encourage.

Instead, it was inclined to force the better youngsters at clubs into periods of inactivity as unused substitutes. Now the requirement is two youths in the squad and the following season that will be increased to three in squads of 18 as, by then, the SPL will also have extended the number of substitutes allowed on the bench to seven.

Meanwhile, the top ten are still pondering the possibility of extending their group to 20 clubs by instituting a ''B'' division

made up of the first division clubs. Although they have already voted in favour of extending the top league to 12, that was taken before the idea of two divisions had been mooted.

In fact, bringing in all of the first division clubs would also fulfil the promise made to the Scottish League at the time of the breakaway, which was to extend to at least 12 at the start of the season after next.

The decision is likely to be delayed until the end of this

season, but the movement towards a 20-club SPL continues to gather strength.

The ''B'' division would not be faced with as stringent criteria as in the top league and, although it would be financed by a proportion of the money given to the Scottish League under the current agreement, the clubs would not be much better off.

However, if the SPL prospers then the ''B'' division would also reap benefits. It is the case, too, that future sponsorship and TV deals would be negotiated on the second division's behalf by the SPL.

q HEARTS' Kevin James is out of tomorrow's relegation battle at Motherwell. James sustained an ankle injury in the 0-0 draw at St Johnstone last week and an X-ray confirmed no bones are broken, but James has strained ligaments.

qPeterhead, Gala, and any other club which wants to step up and join the Scottish League can now prepare for action. For the 30 clubs in the first, second, and third divisions meeting yesterday in Glasgow indicated that they wish to remain with three divisions of 10.

qSCOTTISH fans were last night handed a TV treat for the final day of the Premier League. Both BBC and Scottish TV have announced they will be showing a double dose of action on May 23. Kick-offs are 12.30pm.