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dont forget the shirt pulling
11.11 DEFENDER LEGALLY OFF THE FIELD OF PLAY
A defender who leaves the field during the course of play and does not immediately return must still be considered in determining where the second to last defender is for the purpose of judging which attackers are in an offside position. Such a defender is considered to be on the touch line or goal line closest to his or her off-field position. A defender who leaves the field with the referee's permission (and who thus requires the referee's permission to return) is not included in determining offside position.