Aberdeen & District Referees Association

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Law Changes 2026/27 Season

International Football Association Board | Laws of the Game | IFAB (theifab.com)

Law 3 – The Players
The number of substitutes permitted in senior ‘A’ international team friendly matches has increased to eight, or eleven if both teams agree and inform the referee in advance. The restriction to three substitution opportunities per team will still apply.

A ten-second time limit has been introduced for substituted players to leave the field of play. If this is exceeded, the substitute may not enter until the first stoppage after one minute has elapsed.

The ‘Captains Only approach’ guidelines will become a compulsory protocol for all competitions from 1 July 2027.

Law 4 – The Players’ Equipment

  • Accessories are permitted provided they are not dangerous and are safely and securely covered.

Law 5 – The Referee

  • Clarification that advantage may be applied when a restart is taken incorrectly and the ball is in play.
  • Subject to certain exceptions, players who receive treatment/assessment on the field of play, or who cause play to be stopped because of injury, must leave the field and remain off for one minute after play restarts.
  • Competitions have the option of providing referees, assistant referees and fourth officials with body cameras.
  • Accessories are permitted if they are not dangerous.

Law 8 – The Start and Restart of Play

  • The wording on the dropped ball has been amended to clarify that the team which “would have gained possession” also includes the team that would have taken the restart if the ball had gone out of play.
  • Where there is interference by a match official or outside agent, the dropped ball will be taken from the position of the interference.

Law 10 – Determining the Outcome of a Match

  • Confirmation of circular no. 31 regarding accidental double touches during penalties (including in penalty shoot-outs).
  • Removal of the automatic caution (yellow card) for the kicker if both the kicker and goalkeeper offend at the same time.

Law 12 – Fouls and Misconduct

  • There will be no caution for a DOGSO offence if advantage is played and a goal is scored.
  • Reference to “attackers” has been added to the list of considerations for DOGSO.

Law 14 – The Penalty Kick

  • Confirmation of circular no. 31 regarding accidental double touches at a penalty kick.
  • Removal of the automatic caution (yellow card) for the kicker if both the kicker and goalkeeper offend at the same time.

Law 15 – The Throw-in

  • A five-second visual countdown may be used where a player/team is delaying the taking of a throw-in. If the time limit is exceeded, the throw-in is awarded to the opposing team.

Law 16 – The Goal Kick

  • A five-second visual countdown may be used where a player/team is delaying the taking of a goal kick. If the time limit is exceeded, a corner kick is awarded to the opposing team.