Laws of the Game
2020/21
1. Offside position
It is not an offence to be in an offside position.
A player is in an offside position if:
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any part of the head, body or feet is in the opponents’ half (excluding the halfway line) and
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any part of the head, body or feet is nearer to the opponents’ goal line than both the ball and the second-last opponent
The hands and arms of all players, including the goalkeepers, are not considered.
A player is not in an offside position if level with the:
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second-last opponent or
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last two opponents