The rules are based on the able bodied game with  a few changes.  There are 4 players to a side, and 20 minute halves.  There is no offside.  Instead there are 2 on 1  and 3 in the goal area violations.   These rules are used to create space since the ball can’t be kicked over player’s heads. The rules can be found here
Powerchair Football Coaching Resource Guide

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