What happens if a player who has been cautioned during the match gets a second yellow card while kicks from the penalty mark are being taken?

Question

I know you could be tempted to say that the player must be sent-off, but Law 12 says the following (Law 12.3):

A player, substitute or substituted player who commits any of the following offences is sent off:(...) receiving a second caution in the same match

The point is, kicks from the penalty mark are not part of the match. This was written quite clearly in the old Laws of the Game (from the 2012 LoTG):

The kicks from the penalty mark are not part of the match

But this is actually still true even if the same passage is worded differently in the current Laws (Law 10.3):

Kicks from the penalty mark are taken after the match has ended

Therefore, according to the rules, the player cannot be sent off because he has not received more than one yellow card during the same match. Does it mean the referee will only be able to show the player a yellow card and report the misconduct to the appropriate authorities, but without being able to actually send him off?

Answer 1

A semantic reading suggests this is the case, however one should not interpret the Laws of the Game in a manner that produces an absurd result.

Practical Guidelines for Match Officials [pdf], p. 2:

Referees are expected to use common sense and to apply the ‘spirit of the game’ when applying the Laws of the Game

Interpreting the word in as during, rather than before, during and after in the sending-off offence receiving a second caution in the same match could produce a number of strange results:

• A player receiving a second caution for dissent when the referee is leaving the field of play could not be sent-off (and receive a subsequent suspension for being sent-off).
• In your example and hypothetical interpretation, the player commits a second cautionable offence and isn't sent-off. If this was the case, what's to stop them continually committing cautionable offences with no consequences - e.g. goading opponents, dissenting decisions, being generally uncooperative?
• Related to the above point, if a goalkeeper infringement causes a penalty kick to be retaken, the goalkeeper is cautioned for unsporting behaviour (in the past this caution would occur after persistent offences only). If goalkeepers weren't sent-off for a second caution on this point, this would create a perverse incentive for goalkeepers to infringe without consequence.

Answer 2

Had the same question myself and took a dive into the LOTG. Found this in Law 10 FAQs on the IFAB website:

Question: 'A player is cautioned (yellow card, YC) during extra time. After the match has ended, the same player receives a YC during kicks from the penalty mark. What is the referee’s decision?'

Answer: 'Warnings and cautions (YCs) issued during the match (including during extra time) are not carried forward into kicks from the penalty mark (KFPM). A player who receives a YC during both the match and the KFPM is not sent off. The two separate cautions are reported to the appropriate authorities.'

So, to answer the question, a player who has been cautioned during the match and receives a second caution during kicks from the penalty mark (KFPM) can continue to participate in KFPM, unless they receive a further caution during the KFPM (in which case they would be sent off).

https://www.theifab.com/laws/latest/determining-the-outcome-of-a-match/#kicks-from-the-penalty-mark

Answer 3

A yellow card during Kicks from the Penalty Spot does not relate to the yellow card during regular time. Thus the goalie can continue.

Re player sent off during Kicks from the Penalty Spot. The other team does not reduce its number of players. The reduction only refers to number of players during regulation time. If a player on Team A is injured and cannot be substituted anymore during regulation time, then Team B must remove one of its players for the Kicks from the Penalty Spot.