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Per NFHS: 40 is still ineligible. Once an eligible player takes the position of an ineligible player under the numbering exception, that player remains ineligible throughout the down.
In Case 7.2.5.D Number 33 positions as an interior lineman between the ends as an exception to the numbering requirement and then shifts to a position in the backfield. RULING: Number 33 remains ineligible.
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