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If the player receiving the ball is behind, or level with, the penultimate (second from last) defender when the ball is played, there is no offside. If the player receiving the ball is behind, or level with, the ball at the moment is is played, there is also no offside infraction. But, if the player receiving the ball is ahead of both the ball and the penultimate defender, and is not on his own half of the field, then the offside infraction must be enforced.

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10y ago

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