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Yes he does. But then, where he was standing at the moment the ball was played is taken into account, and at that moment he was offside.

Absolutely. This is also the case in all other offside decisions.

Of course he was actively involved. The pass was played to him!

Yes. Buzzer stated that Lingard was in the Reading half when the ball was played. This was when he was offside. The fact that he was in his own half when he collected the ball is immaterial as he was offside when the ball was played.