Highland and Lowland Leagues and eight entrants from outside Scottish football – two each from the NIFL Premiership in Northern Ireland, the National League in England, League of Ireland and the Welsh Premier League in Wales, until 2021 when the decision was made to only have the Scottish clubs participating due to the ongoing Coronavirus Pandemic. Teams are seeded to enter the competition over any of the first four rounds, after which eight teams will remain to contest the quarter-finals. The final is played at a neutral venue. History The competition was created in the 1990–91 season to celebrate the 100th anniversary of the formation of the Scottish Football League in 1890. It was intended to run for only one season but continued due to its popularity. This was reflected in high attendances at matches in the later rounds of the tournament including a full capacity crowd of 11,500 at Fir Park in the first final. The cup was sponsored by DIY retail company B&Q and named the B&Q Centenary Cup for the first year and continued as the B&Q Cup for four seasons afterwards. The competition was run for three seasons without a sponsor due to the league covering the tournament costs and prize money, but was unsustainable and resulted in it being cancelled for one season in 1998–99 before being re-established in 1999 with a new sponsor. Although it is not as popular as competitions like the Scottish Cup, it provides smaller clubs with a realistic opportunity of winning a trophy due to the absence of top-tier clubs from the tournament. When Stenhousemuir won the final in 1995 it was regarded as the club's greatest achievement in its 111-year history. Attendances at matches in the earlier rounds of the tournament are not dissimilar to average home attendances in league competition but as the competition reaches the latter stages they generally increase; Annan Athletic's record attendance of 1,575 was set in a semi-final match against Falkirk in 2011. The number of competitors has varied in relation to the number of clubs with Scottish Football League membership. The first tournament featured the 28 clubs in the First and Second Divisions which reduced to 26 until 1994 when the league was expanded and restructured into three divisions; increasing the number of eligible clubs to 30. In the 2010–11 competition the two highest ranked clubs from the Highland Football League with a