Key
The provision as it is printed, and everything on Ruleside that turns on it.
As the purpose of the countdown is to maintain the tempo of the match by preventing time-wasting, if the player being substituted is very close to or crossing the boundary line as the referee reaches the end of the countdown, the substitute should be allowed to enter the field of play.
Verdicts that turn on it 1
Walk the tree to any of these and this clause is part of the answer.
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