The Coronavirus pandemic has caused the suspension of numerous leagues around the world and there are still domestic cup competitions and continental assignments to be fulfilled before the 2019/2020 season draws to a close.
Plans are in place to get the suspended season up and running as soon as possible, with the German Bundesliga set to resume next week behind closed doors.
Leagues where VAR is in use also have the chance to pause the use of the technology for the time being.
IFAB said in a statement on Friday: "For competitions which have either started or are intended to start, but are scheduled to be completed by December 31, 2020, the IFAB has approved FIFA's proposal to introduce a temporary amendment to Law 3 – The Players, which will allow for a maximum of five substitutes to be made per team.
"However, to avoid disruption to the game, each team will only have three opportunities to make substitutions; substitutions may also be made at half-time.
"The temporary amendment comes into force with immediate effect, and has been made as matches may be played in a condensed period in different weather conditions, both of which could have impacts on player welfare.
"The decision on whether to apply this temporary amendment will remain at the discretion of each individual competition organiser, while the IFAB and FIFA will determine at a later stage whether this temporary amendment would need to be extended further (e.g. for competitions due to be completed in 2021)."
The IFAB statement added: "In relation to competitions in which the video assistant referee (VAR) system is implemented, these competitions are permitted to cease its use upon restart at the discretion of each individual competition organiser.
"However, where VAR is used, all aspects of the Laws of the Game and, by extension, the VAR protocol will remain in place."
