IFAB Circular 3 which provided additional guidance on several recent changes in the offside law, made it clear what having an impact an opponent means. In the IFAB's own words:
‘impact’ applies to an opponent’s ability (or potential) to play the ball and will include situations where an opponent’s movement to play the ball is delayed, hindered or prevented by the offside player.
So if the opponent's actual ability to play the ball (or his ability of movement) is not affected, there is no offence. Merely affecting the opponent's thinking or decision-making is not enough, based on the IFAB's guidance.
It also covered the situation where a player attempts to play the ball but does not impact on the opponent's ability to play the ball:
• where a player tries to play the ball as it is going into the goal without affecting an opponent, or in situations where there is no opposition player near, he should not be penalised
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