Goalkeepers 'not exempt' from sin bin plan and direct replacement not an option - Soccer News
Briefly

Sin bin trial protocols developed by the International Football Association Board (IFAB) make provision for any player on the pitch, including goalkeepers, to be sent to the sin bin for dissent or a tactical foul.
That would mean a team whose goalkeeper was sin-binned would need to decide whether to bring on a substitute goalkeeper by taking off an outfield player to cover their absence for 10 minutes, or cope with an outfield player in goal during the period of temporary dismissal.
Read at Soccer News
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