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Since the entering substitute didn't influence the play you have a live-ball illegal substitution foul (non-player version of the IS rule 3.7.1). This foul is enforced similar to USC which is a "non-player" foul marked off from the succeeding spot.
After the penalty is administered it's 3rd and 6 from the 22.
See the "Penalty" section under rule 3 sec 7 (page 36) of last year's rules book.
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