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As soon as you judge that a player, who was in an offside position when the ball was played, has become part of the play or impeded an opponent; it is a violation.
The call (whistle/flag) is made at the moment it becomes a violation as described above.
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Officiating takes more than OJT.
It's not our jobs to invent rulings to fit our personal idea of what should and should not be.
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