Celtic were given a spot-kick after Lewis Mayo was judged to have handled the ball in the box during stoppage time against Kilmarnock, with the score level at 1-1.
Referee John Beaton did not initially award a penalty, but VAR intervened and gave Kelechi Iheanacho the chance to win the game from the spot, which he did.
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The audio captures VAR official Matthew MacDermid and AVAR Ross Hardie discussing the incident.
MacDermid said: “It [the ball] does come off the Kilmarnock player, off the defender.
“But the hand is there from the body.
“Outstretched from the body and it’s up at shoulder height.”
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Beaton was then told to review the incident on the pitchside monitor.
MacDermid said: “So John, when you come, you will see that it comes off the Kilmarnock captain, onto the arm, but the arm is up at shoulder height and away from the body.”
Beaton gave the penalty, but this decision was later challenged by the Scottish FA ‘s Key Match Incident Panel.
They said: “The majority (2:1) of the panel deemed the on-field decision (before VAR intervention) to be correct.
“Two panel members felt the VAR intervention was incorrect and a penalty kick should not have been awarded for a handball.
“One panel member felt VAR was correct to intervene and the decision of a penalty kick for handball after review was correct.”