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Many rules have exceptions. The offside law in soccer conforms to this adage. In the simplest terms, an offside offence is committed when a player in an offside position is involved in active play in one of three ways: interfering with play, interfering with the opponent or gaining an advantage by being in that position. However, there are times when a player who is- or might appear to be- in an offside position can legally play the ball. These times constitute exceptions to the offside law.
It is necessary to understand the definition of the offside position to illustrate the exceptions to the offside offence. According to FIFA's law book (2009-2010), a player is in an offside position when he is "nearer to his opponent's goal line than both the ball and the second last opponent." Fans may be confused when a player who is in an offside position is not penalized. This could be an error by the assistant referee or it could be the legitimate application of the offside law.
* When the attacker in the offside position plays a ball received directly from a goal kick.
FIFA and the IFAB likely designed this exception to avoid teams playing an offside trap on the goal kick. Imagine if this exception was not in place. Opposing teams would push up to the halfway line for every goal kick, making it easy for their opponents to be caught offside. You should not that if the attacker in the offside position is involved in active play from a deflection after a goal kick has been taken, then he commits an offside offence.
* When the attacker receives the ball from a throw-in
Similar to the reasoning for the goal kick, the throw-in exception encourages attacking play.
* When the attacker receives the ball directly from a corner kick
With the corner kick, the exception is even more obvious. The definition of the offside position indicates that the attacker must be closer to the opponents' goal line than both the ball and the second last opponent. When the ball is placed on the corner arc, it is assumed to be on the goal line (even if it is not), ruling out the possibility of even being in an offside position.
* When the attacker is in his own half of the field
FIFA and the IFAB recognize the folly of allowing a team to play the offside trap in the opponent's half of the field. As a result, once the attacker is in his own half of the field, the law does not consider him to be in an offside position even.
* When the attacker receives the ball from a deliberate play by the opponent
To commit an offside offence, the attacker must receive the ball from a teammate, whether from a deliberate play or touch. If the attacker, in the offside position, receives the ball from a play by the defender, the offside definition does not define that as an offside offence. However, the play by the opponent must be a controlled or deliberate play in the eyes of the referee- in other words, not a deflection or miss-kick by the opponent after a teammate plays or touches the ball.
* When the attacker's arm is the only part of his body ahead of the second to last opponent
According to the decision of the IFAB, the only parts of an attacker that should be considered as being nearer to the goal line are those with which the attacker can legitimately score a goal. This excludes the hands and arms, but includes every other part of the body, including the knee (or tummy for less active footballers).
The number of exceptions to the offside law and the application of such in certain circumstances can make the offside law one of the trickiest laws of the 17 laws of Association Football.
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