CALL MR 32              

Rule C7.2(a)(1) Penalty System: All Penalties - penalties to a windward mark
Rule C7.2(a)(2) Penalty System: All Penalties - penalties to a leeward mark or the finishing line

Question
The required penalties vary depending upon whether a boat is sailing 'to a windward mark' or 'to a leeward mark'. Because a boat has sailed beyond a mark, or because of a new wind direction, a boat could be sailing free to a mark that was intended to be a windward mark, or sailing close-hauled to a mark that was intended to be a leeward mark. What penalties are then required?

Answer
A boat is to be considered to be sailing to a windward mark or to a leeward mark at all times when sailing to a mark that has been described in the sailing instructions as a windward or leeward mark. The description could be expressed in words, or shown by a diagram indicating wind direction, or by designating marks as either ‘Mark W’ or ‘Mark L’.
In the usual match racing course configuration with two upwind and two downwind legs, a boat sailing the first and third legs is considered to be sailing ‘to a windward mark’, and when sailing the second leg is considered to be sailing ‘to a leeward mark’, irrespective of the boat's heading or the wind direction.
Because a boat may have sailed beyond a mark, or because of a new wind direction, it would be possible for the boat to be sailing close-hauled yet be on ‘a leg of the course to a leeward mark’, or be sailing free on ‘a leg to a windward mark’.