The rules state GKs can only be substituted twice (by a player or PWGKP, substitution by a fully kitted GK does not count towards this) with one further substition in case of injury. How/when do you count this GK substitution? When the GK comes off the pitch, or when he/she comes back on? I thought the latter, colleagues think the first. So what happens if a team starts the game with a PWGKP which they substitute for a GK after 3m? In my colleagues' opinion, this does not count towards the 2 GK substitutions, because no GK came off the pitch. In my opinion this is a first substition, as it would give this team an unfair advantage not to do so, and they only have one substitution left, barring injury. Thanks for your thoughts!