An attacking player steps off the field of play not to be involved in active play. After that, the player re-enters from the goal line. How should this situation be judged in terms of an offside position?

THE DECISION

If the attacking player re-enters from the goal line and becomes involved in play before: * the next stoppage in play or * the defending team has played the ball towards the halfway line and it is outside its penalty area the player shall be considered to be positioned on the goal line for the purposes of offside.