Procedure
The provision as it is printed, and everything on Ruleside that turns on it.
Before penalties (penalty shoot-out) start
· If at the end of the match and before or during the kicks one team has a greater number of players than its opponents, it must reduce its numbers to the same number as its opponents and the referee must be informed of the name and number of each player excluded. Any excluded player is not eligible to take part in the kicks (except as outlined below)
Verdicts that turn on it 4
Walk the tree to any of these and this clause is part of the answer.
Explained in the rules library 1
The plain-language pages that build on this provision.
The Laws of the Game are published by The IFAB and quoted here for the purpose of explaining the decisions on this site. Ruleside is not affiliated with The IFAB or FIFA. Every clause of Determining the Outcome of a Match that Ruleside cites.