I thought the below was worth reading as a number of posts on here suggest that we all have our own interpretations of the laws.
http://www.thefa.com/News/my-footba...FA97BDDC3009960E76.ashx/ApplicationofLaws.pdf
http://www.fifa.com/mm/document/footballdevelopment/refereeing/81/42/36/log2013en_neutral.pdf
Serious foul play
A player is guilty of serious foul play if he uses excessive force or brutality
against an opponent when challenging for the ball when it is in play.
A tackle that endangers the safety of an opponent must be sanctioned as
serious foul play.
Any player who lunges at an opponent in challenging for the ball from the
front, from the side or from behind using one or both legs, with excessive force
and endangering the safety of an opponent is guilty of serious foul play.
Advantage should not be applied in situations involving serious foul play unless
there is a clear subsequent opportunity to score a goal. The referee must send
off the player guilty of serious foul play when the ball is next out of play.
A player who is guilty of serious foul play should be sent off and play is
restarted with a direct free kick from the position where the offence occurred
(see Law 13 – Position of free kick) or a penalty kick (if the offence occurred
inside the offender’s penalty area)
Careless, reckless, using excessive force
“Careless” means that the player has shown a lack of attention or
consideration when making a challenge or that he acted without precaution.
• No further disciplinary sanction is needed if a foul is judged to be careless
“Reckless” means that the player has acted with complete disregard to the
danger to, or consequences for, his opponent.
• A player who plays in a reckless manner must be cautioned
“Using excessive force” means that the player has far exceeded the necessary
use of force and is in danger of injuring his opponent.
• A player who uses excessive force must be sent off
Violent conduct
A player is guilty of violent conduct if he uses excessive force or brutality
against an opponent when not challenging for the ball.
He is also guilty of violent conduct if he uses excessive force or brutality against
a team-mate, spectator, match offi cial or any other person.
Violent conduct may occur either on the fi eld of play or outside its boundaries,
whether the ball is in play or not.
Advantage should not be applied in situations involving violent conduct unless
there is a clear subsequent opportunity to score a goal. The referee must send
off the player guilty of violent conduct when the ball is next out of play.
Referees are reminded that violent conduct often leads to mass confrontation,
therefore they must try to avert this with active intervention.
A player, substitute or substituted player who is guilty of violent conduct must
be sent off
Explanations and guidelines on the laws of the game
Tackling
Fair tackling (e.g. making direct contact with the ball) is permitted as it is a skill similar to passing the
ball, shooting for goal, etc. However, if a player makes contact with an opponent before touching the
ball, then this must be punished by the award of a direct free kick. Depending on the degree and
intensity of the challenge, a player may receive an additional punishment in the form of a caution or a
sending off.
(a) Tackling with the foot lifted from the ground:
This may be dangerous, but is not necessarily so. Using the sole of the foot is an effective method
of controlling the ball, but a player who lifts the foot should be penalised if the referee considers
that this is endangering an opponent by doing so. If the player deliberately plays over the ball and
makes contact with his opponent’s leg, this is a serious foul.
(b) Tackling with two feet together:
In the case of an uncontrolled jump at the ball from a distance and at speed, the tackle entails a
large element of danger to the opponent and should result in firm, discplinary action taken by
the referee.
(c) Tackling by sliding:
This tackle is carried out with one or both legs outstretched, and the same considerations as for the
two-footed tackle apply. The player tackling in this way, whether or not it may bring the opponent
down, should be penalised if the player connects with the opponent before the ball.
(d) Tackling which endangers the safety of an opponent
A tackle which is violent with little or no attempt to play the ball and which endangers the safety of
an opponent is prohibited and must be sanctioned as serious foul play.
Referees should watch for players who tackle the ball with one foot but trip the opponent with the
other foot. In these circumstances, a penal offence has been committed.