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It is important that Directors make use of Laws 62 AND 64 when dealing with a revoke at trick 12.
Law 62.D is first applied:
1. On the 12th trick, a revoke, even if established, must be corrected if discovered before all four hands have been returned to the board.
2. If a revoke by a defender occurs on the 12th trick and before it was the turn of his partner to play to the trick, when offender’s partner has cards of two suits he may not choose the play that could possibly have been suggested by seeing the revoke card.
The director applies the concept “the cards play themselves” and sorts out how the last two tricks should have gone making sure to pay attention to #2 above.
Law 64.B.6. states:
There is no rectification as in A above following an established revoke:
6. If it is a revoke on the 12th trick
**There are no one trick penalties or two trick penalties. The director merely restores equity.