From the John Nic thread on elsewhere on the forum
The offside rule, which had worked perfectly well since 1927 and about which all concerned understood (except women without pipes or beards) has been tinkered with almost every year so that now no-one knows who is on or off half the time. We've all had to start wondering when the first phase becomes the second phase, and whether there is a third phase. What the hell is a phase anyway and how the hell can the balding, pink, junior civil servant who is running the line know what's going on? There was talk of a player only being offside if there was 'daylight' between attacker and defender, but I think that's been forgotten now...maybe because it didn't work at night. Madness.
To be honest, I'm not sure I understand the law fully myself, and try to avoid the question!