The Scottish FA Cup was played for the 121st time in 2005/06 . The most important Scottish soccer cup competition, which was officially held as Tennent's Scottish Cup and directed by the Scottish Football Association, began on November 19, 2005 and ended with the final on May 13, 2006 in Glasgow's Hampden Park . Defending champion Celtic Glasgow , who prevailed against Dundee United in the previous year's final , dropped out of the competition early in the third round against FC Clyde . Heart of Midlothian won this year's title for the 7th time in the club's history by winning the final on penalties over third division club FC Gretna . Since the Hearts were able to qualify as runners-up for the Champions League, Gretna played in the following 2006/07 UEFA Cup season in this competition, but was eliminated there early in the second qualifying round against Irish club Derry City . In August 2008 the FC Gretna was dissolved.