Manchester City may include Carlos Tevez amongst the substitutes just to stick it to FIFA's laws, it has been revealed.

It emerged this week that the former captain could invoke a FIFA rule that allows players to tear up their contracts if they can prove they have played less than 10 per cent of games for 'non-football reasons'.

The Daily Mail says it is understood that City are prepared to select him as a substitute at least once over the coming weeks if only to render FIFA's rule unenforceable.

This would not sit well with manager Roberto Mancini, who has said he never wants to pick Tevez again. Yet the Italian would be open to the idea if it safeguarded the value of a £40million asset.