it's not an inconsisty it's for 2 differnet situations:
1. If misconduct is committed by a player on the field while the ball is inn
play, the restart is an IFK where the offense occurred.
2. If misconduct is commited by a player off the field, a substitute or other
person (coach, manager, trainer ... all these are on the roster) and play is
stopped to handle it, the restart is an IFK where the ball was when play was