** Although there is a recommended procedure for determining the nearest point of relief, the Rules do not require a player to determine this point when proceeding under Rule 24-2, 24-3, 25-1 or 25-3. If a player does not determine a nearest point of relief accurately or identifies an incorrect nearest point of relief, a penalty only arises if, as a result, the player drops their ball at a spot which does not satisfy the requirements of the Rule under which they are proceeding and they then play the ball (e.g. the spot is more than one club-length from the correct nearest point of relief or the ball is dropped nearer to the hole than the nearest point of relief). In such circumstances, the player would be penalised for playing from a wrong place. Rule 20-7.
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