A PK shall be taken from the penalty-mark and, when it is being taken, all players with the exception of the player taking the kick, properly identified, and the opposing goalkeeper, shall be within the field of play but outside the penalty-area, and at least 10 yards from the penalty-mark. The opposing goal-keeper must stand (without moving his feet) on his own goal-line, between the goal-posts, until the ball is kicked. The player taking the kick must kick the ball forward; he shall not play the ball a second time until it has been touched or played by another player. The ball shall be deemed in play directly it is kicked, i.e. when it has traveled the distance of its circumference. A goal may be scored directly from a PK. When a PK is being taken during the normal course of play, or when time has been extended at half-time or full-time to allow a PK to be taken or retaken, a goal shall not be nullified if, before passing between the posts and under the cross-bar, the ball touches either or both of the goal-posts, or the cross-bar, or the goal-keeper, or any combination of these agencies, providing that no other infringement has occurred.

Punishment:

For any infringement of this Law:

1. by the defending team, the kick shall be retaken if a goal has not resulted.
2. by the attacking team other than by the player taking the kick, if a goal is scored it shall be disallowed and the kick retaken.
3. by the player taking the PK, committed after the ball is in play, a player of the opposing team shall take an IFK from the spot where the infringement occurred, subject to the overriding conditions imposed in Law 13.

Decisions of the International F.A. Board

1. When the referee has awarded a PK, he shall not signal for it to be taken, until the players have taken up position in accordance with the Law.
2.  
   1. If, after the kick has been taken, the ball is stopped in its course towards goal, by an outside agent, the kick shall be retaken.
   2. If, after the kick has been taken, the ball rebounds into play, from the goalkeeper, the crossbar or a goal-post, and is then stopped in its course by an outside agent, the referee shall stop play and restart it by drop ball.
3.  
   1. If, after having given the signal for a PK to be taken, the referee sees that the goalkeeper is not in his right place on the goal-line, he shall, nevertheless, allow the kick to proceed. It shall be retaken, if a goal is not scored.
   2. If, after having given the signal for a PK to be taken, and before the ball has been kicked, the goalkeeper moves his feet, the referee shall, nevertheless, allow the kick to proceed. It shall be retaken, if a goal is not scored.
   3. If, after the referee has given the signal for a PK to be taken, and before the ball is in play, a player of the defending team encroaches into the penalty-area, or within ten yards of the penalty-mark, the referee shall, nevertheless, allow the kick to proceed. It shall be retaken, if a goal is not scored.

      The player concerned shall be cautioned.

4.  
   1. If, when a PK is being taken, the player taking the kick is guilty of ungentlemanly conduct, the kick, if already taken, shall be retaken, if a goal is scored.

      The player concerned shall be cautioned.

   2. If, after the referee has given the signal for a PK to be taken, and before the ball is in play, a colleague of the player taking the kick encroaches into the penalty-area or within ten yards of the penalty-mark, the referee shall, nevertheless, allow the kick to proceed. If a goal is scored, it shall be disallowed, and the kick retaken.

      The players concerned shall be cautioned.

   3. If, in the circumstances described in the foregoing paragraph, the ball rebounds into play from the goalkeeper, the cross-bar of a goal-post, and a goal has not been scored, the referee shall stop the game, caution the player and award an IFK to the opposing team from the place where the infringement occurred, subject to the overriding conditions imposed in Law 13.
5.  
   1. If, after the referee has given the signal for a PK to be taken, and before the ball is in play, the goalkeeper moves from his position on the goal-line, or moves his feet, and a colleague of the kicker encroaches into the penalty-area or within 10 yards of the penalty-mark, the kick, if taken, shall be retaken.

      The colleague of the kicker shall be cautioned.

   2. If, after the referee has given the signal for a PK to be taken, and before the ball is in play, a player of each team encroaches into the penalty-area, or within 10 yards of the penalty-mark, the kick, if taken, shall be retaken.

      The players concerned shall be cautioned.

6. When a match is extended, at half-time or full-time, to allow a PK to be taken or retaken, the extension shall last until the moment that the PK has been completed, i.e. until the referee has decided whether or not a goal is scored, and the game shall terminate immediately the referee has made his decision.

   After the player taking the PK has put the ball into play, no player other than the defending goalkeeper may play or touch the ball before the kick is completed.

7. When a PK is being taken in extended time:
   1. The provisions of all of the foregoing paragraphs, except paragraphs (2)(b) and (4)(c) shall apply in the usual way, and
   2. in the circumstances described in paragraphs (2)(b) and (4)(c) the game shall terminate immediately the ball rebounds from the goalkeeper, the cross-bar or the goal-post.