Question:But he did not...
Therefore his encroachment was not an offence.
Little edit: I have written to my pals at IFAB for clarification on this because the in my view the written text takes precedent but the summary table doesnt make the distinction about which player impacts so you may be right. Will confirm what they say.

Answer:

So my understanding was right.
It will be rare to see a retake for encroachment now, I think (although maybe not as rare as before the law change
And so that leads me to believe that the correct outcome in law here is an offside offence by the attacker.


