Once you grant the time-out, it's going in the book as a time-out charged to team A. Even if you granted it in error, it can't be revoked. The only thing that the A coach gets to decide is whether it's a 30 or a 60. Yes, you can get subs in because it's a time-out. The other team is allowed to take the full 30 or 60 seconds of the time-out if they want to.
The coach was just trying to play you.
Case book play 5.8.3SitE is a reference.
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