Offside Restart Location For Early Call

[shorty]

In the 2016/17 FIFA Laws of the Game, the restart location for offside offences has been changed from where the player was standing (ie in an offside position) when the ball was played to where they now interfere with play, interfere with an opponent or gain an advantage from being in that position.

However, the Laws still contain the text:

A player in an offside position .. may be penalised before playing or touching the ball, if, in the opinion of the referee, no other team-mate in an onside position has the opportunity to play the ball.

If the assistant flags for an early offside offence, where is the restart taken from? Is it from:

• where the player would have ended up interfering with play;
• where the player is located when the early call is made; or
• where the ball (if they were going to interfere with play) or opponent (if they were going to interfere with an opponent) are located when the early call is made?

Most of the time, the difference is small. However, there is the rare situation where players are stacked on one side of the field and a switch to the other corner is made. An offside winger will run up to forty metres to play the ball and it is obvious no-one else is anywhere near it. The difference here for the defending team is massive - it can be the difference between being pinned in their own flank or launching an attack into the other half.

 

[Ganajin]

The player has committed the offense, give it where the player is located when you make the early call. Offside is never given where the ball is, and where the player "would have ended up" is pure guesswork.

 

[TomThompson]

If the assistant flags for an early offside offence, where is the restart taken from? Is it from:
.

There is an incorrect assumption here that affects the timing of the offence - and even the fact of the offence. The moment the flag is raise is not the moment of the offence. In fact the flag raising is not binding, it is advisory and may be ignored by the referee in such cases when he/she feels it is physically incorrect or - in the case of interference judgements - premature.
The referee should award an IFK for the offence of offside at the place the player was when the referee judged the player was interfering.