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The rules interpreter was in our referee's position meeting all night so I had a chance to ask him. At first he thought block in the back but I brought up this rule (9.3.5b) and his interpretation is exactly what you expected. Since he B can legally touch the ball he can hit the receiver in the back (behind NZ) but if he's not going for the ball he believes a flag should be thrown. So, intent is also the key from his perspective.
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