The International Football Association Board, soccer's rules-making body, accepted FIFA's request for two key changes to give teams and completions more flexibility to deal with returning to play in
the aftermath of the coronavirus outbreak. 1.
Teams will be allowed up to five substitutions (up from three) per game as a
temporary measure to deal with potential fixture congestion in leagues seeking to make up cancelled games. The substitutions can be spread over three breaks, plus at halftime. 2.
Competitions currently using VAR can discontinue its use.
The change affects all competitions that are due to finish by the end of
this year. They are free to keep the current rules in place.
“The temporary amendment comes into force with immediate effect, and has been made as matches may be played in a
condensed period in different weather conditions, both of which could have impacts on player welfare. The IFAB and FIFA will determine at a later stage whether this temporary amendment would need to
be extended further (e.g. for competitions due to be completed in 2021).”