CALL MR 3              

Rule C7.2 Penalty System: All Penalties
Rule C7.3 Penalty System: Penalty Limitations

Question
A boat that has been penalized during the pre-start is reaching down the line just before starting. At the starting signal she luffs just enough to cross the starting line and before becoming close-hauled, she bears away, gybes, and sails off on a close-hauled course on the other tack. Has she taken the penalty as required by rule C7?

Answer
Yes. The boat was required to start before taking her penalty, but she did not have to begin taking it from a close-hauled course.