now this isn't proof, exactly, because it's someone else quoting the mysteriously unavailable rule. But nonetheless sounds fairly convincing:
"Section 11.11 of FIFA's Advice to Referees
Section 11.4.1 of Laws of the Game, FIFA Refereeing Code
In section 11.11 (Defender legally off field of play) of FIFA's "advice to referees," it clearly states that "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 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."
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Posted By: Tricky Hawes, Jun 10, 13:30:58
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