Substitutions do not happen during the half-time break. They happen at the end of the break, immediately before the second half kickoff. As such... 46th minute of play.
I don't think I agree with that...also, 'immediately before kickoff' is still the break
I'd argue 46", but because it's always 'minute of play'. The 1st minute starts at 0:00, so the 46th minute starts at 45:00 (we can argue about miliseconds, but you get the idea).
Also, think about televised games. You've never seen 'halftime' listed as the time for a sub. It's always an actual time.
Though I'd also say it's really not a big deal. If you report halftime and their data entry doesn't accept it, they'll change it appropriately anyway. But given that if it matters, it's going into a computer somewhere - so odds are the data entry rules will require a time.
What about when you have played 90 mins yet are adding on 6 mins of stoppages and the goal is scored with lat kick of ball ?
what time do you record the goal as ?
90 mins?
90 mins plus 6?
96 mins?
90+6. Televised matches will always show it this way.
Like if it's in stoppage time of the first half it's, say, 45+4.
So really, you can have something recorded as 45+4, and something else recorded at 46" if it's in the first minute of the 2nd half!