The rules that presently govern eligibility are to be found in articles 5 to 8 of the 2011 Regulations Governing the Application of the Statutes:
http://www.fifa.com/mm/document/affe...uten2011_e.pdf
(Is that file working properly for others? Hasn't been loading properly for me the past two days.)
If that doesn't work, here's the 2010 edition:
http://www.fifa.com/mm/document/affe...uten2010_e.pdf
You'll find what are now articles 5 to 8 on page 66. They were then named articles 15 to 18.
What is now article 5 outlines the general principle of eligibility. Article 6 governs eligibility for associations who share a nationality, such as the FA, SFA, IFA and FAW who all share the British nationality, and invokes additional criteria requiring their players to satisfy a territorial connection. Article 7 deals with players who acquire a new nationality and article 8 deals with players switching association.
Circulars and annexes that have been mentioned above have more or less been addenda or amendments FIFA have made over the years that have since been incorporated into the overall rules.
There's a Wikipedia article featuring a general overview of some modern changes, such as the introduction of the right to switch association once before the age of 21 in 2004 and the later lifting in 2009 of that age-cap of 21 to allow players to switch once at any age:
http://en.wikipedia.org/wiki/FIFA_el...Modern_changes
Although obviously tinged with other factors and complexities, I suspect that rule-change to be one of the most significant causes of the greater numbers of northern-born Irish nationals (from zero in the decades prior to the 1990s to two or three per year post-2004) declaring for the FAI in recent years and outlined my reasoning here:
http://backpagefootball.com/general/...tions-for-fai/
Given Wiki's nature, just be careful to double-check anything you read there though. It states, for example:
"There are no restrictions on players that wish to switch national associations at youth level. Alex Zahavi has represented the Israel under-21s, the United States under-20s, the Portugal under-19s, the Portugal under-18s and the Portugal under-17s."
I don't think that's actually correct. There are, of course, restrictions, but they apply to competitive fixtures obviously. Likewise, we're not certain what exactly effects a player's solitary switch; whether it is any competitive fixture for his new association or merely a senior competitive fixture...
To be honest, however, if one wants to understand the eligibility statutes and their historical development since the 1950s, especially in relation to Ireland, the Court of Arbitration for Sport did a fantastic job of explaining the exact application and interpretation of each statute in the 2010 case of
IFA v. FAI, Kearns and FIFA:
http://www.tas-cas.org/d2wfiles/docu...ward202071.pdf
CAS was dealing with the regulations when they were articles 15 to 18 so will refer to them as such. The text of the articles is still identical, but I'd recommend a read of the judgment from page 11 onward. The whole thing could be read in an afternoon actually. Scroll through some of the headings and you'll find where they clarify the meaning behind each statute.
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