THE DECISION
Law 10 states that penalties are taken after the match has ended (they are not part of the match and therefore begin after the final whistle). Yellow cards are not carried forward into the penalty shoot-out, so a player who received a YC during normal or extra time and then receives a YC for dissent after the final whistle is not sent off. It is considered their first YC in the penalty shoot-out, and the player may take part in the penalties.
Read official Law 10 ↗