2. Procedure All free kicks are taken from the place where the offence occurred, except: indirect free kicks to the attacking team for an offence inside the opponents’ goal area are taken from the nearest point on the goal area line which runs parallel to the goal line free kicks to the defending team in their goal area may be taken from anywhere in that area free kicks for offences involving a player entering, re-entering or leaving the field of play without permission are taken from the position of the ball when play was stopped. However, if a player commits an offence off the field of play, play is restarted with a free kick taken on the boundary line nearest to where the offence occurred; for direct free kick offences a penalty kick is awarded if this is within the offender’s penalty area where the Law designates another position
