If play were restarted with an IFK for Team A, you would be giving it an advantage by taking the PK away from Team B for a far more serious foul. Since the ball was not in play when the error (12th man) was noticed, this is not a foul but misconduct. A caution should be shown to the player who is leaving the field for illegal participation, then proceed with the PK. When two infractions occur, referees must address the more serious of the two. For instance, consider an attacking player in offside position who at the moment the ball is played to him/her intentionally strikes a defender with his/her fist. The offside should be ignored, the attacker sent off and the defending team awarded a DFK from the spot where the attacker struck the defender.
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