IFAB Twitter Q&A

[Hoosier Ref]

And the offending team still plays with 11 as this double yellow is for a sub.

Late in the game with no subs left there is little downside for a player on the bench to enter the field and trip a player streaking down the wing.

Unless the player was off the field for injury/equipment and re-entered without permission. If so then they play down a man

 

[one]

Uh... where is that the case?

It's mentioned that if SPA is committed, the caution is for USB.

It's mentioned that if SPA is committed by a 'player', the caution is for USB.

 

[bester]

A player who’s off the pitch comes back on without permission and plays the ball inside his own penalty area....
Penalty, YC for entering without permission and ...
Not a DOGSO situation.