"Also note that from IPL 2023 Season a tactical/strategic concept will be introduced to add a new dimension to IPL, wherein one substitute player per team will be able to take a more active part in an IPL match," the BCCI said in a note sent to the IPL franchises on Thursday. "The regulations pertaining to the same will be issued shortly."
During the Syed Mushtaq Ali Trophy, teams named four substitutes in their team sheet at the toss, and were allowed to use any of them as their Impact Player. The Impact Player could replace any member of the starting XI at any point before the end of the 14th over of either innings, and was allowed to bat and bowl his full allotment of overs.
The tactical scope of the system was vast, with no real restriction on the role the substitute played. The Impact Player could replace a batter who had already been dismissed, and still get to bat - as long as the team only used 11 batters in total. Or he could replace a bowler who had already sent down a few overs, and still get to bowl his full four-over quota.
The Impact Player rule offers greater tactical scope than other substitution systems that have been in play in other major tournaments.