A tackle (whether from behind, from the side or from the front), which endangers the safety of an opponent, will be sanctioned as serious foul play (i.e. a sending off offence). Note that the tackle must endanger the safety of an opponent.

At a throw in the opponents must stand at least two metres from the thrower.

In the definition of offside position, "nearer to his opponents' goal line" means that any part of a player's head, body or feet is nearer to his opponents' goal line than both the ball and the second last opponent. The arms are not included in this definition.

The definitions of elements of involvement in active play are as follows:-

	Interfering with play means playing or touching the ball passed or touched by a team mate.
	Interfering with an opponent means preventing an opponent from playing or being able to play the ball by clearly obstructing the opponent’s line of vision or movements or making a gesture or movement which, in the opinion of the referee, deceives or distracts an opponent.
	Gaining an advantage by being in that position means playing a ball that rebounds to him off a post or the crossbar having been in an offside position or playing a ball that rebounds to him off an opponent having been in an offside position.

Note the further IFAB clarification:- "A player in an offside position may be penalised before playing or touching the ball if, in the opinion of the referee, no other team-mate in an onside position has the opportunity to play the ball.

If an opponent becomes involved in the play and if, in the opinion of the referee, there is potential for physical contact, the player in the offside position shall be penalised for interfering with an opponent."

Note also: "The restart of the game shall be with an indirect free kick taken from the initial place where the player was adjudged to be in an offside position."

If whilst taking a penalty the penalty taker or a team-mate commits an infringement (such as clearly stopping in his run up, or a team-mate encroaching) and the penalty is not scored, then play is restarted with an indirect free kick to the defending side. If the penalty is scored then it is still retaken.