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If you stopped play because of the unsporting behavior, it's when you decided to stop, not when you blow the whistle, so I think you can justify the IFK at the point as the proper call.Without going into semantics too much, we're talking a matter of a couple of seconds from getting in each others' faces to the pushing, so I can't be definitive on whether it started before or after I stopped the game.
What I don't think helps in this situation is a lack of guidance on what constitutes AA. I've always been of the understanding that the kind of scenario in my post is AA (that came from an assessor years ago), but I can certainly see why it could be "pushing and pulling an opponent" too. Ultimately I think the takeaway is that the sanction (i.e. C1 yellow for each) is correct, but that there's room for debate on which code applies.
I clearly got the restart wrong, but it was actually "right" from a match control perspective in that specific scenario. That's absolutely not to say that I'd go with that restart again because it obviously can't be supported in law.
Note that AA doesn't exist in the LOTG. It is a descriptor of a type of event for the convenience of Rs in reporting incidents. The offense is USB. So it is when there is conduct that, ITOOTR, is unsporting behavior. (I'm not in the UK and don't use the codes, so my opinion matters little, but it seems depending on your view of why you cautioned, you could justify either reason--and either way it is USB.)