Has the revoke been established?
The offending side has played to the following trick:
By actually playing a card, or
By indicating a card to be played, or
By getting actively involved in a claim or concession.
If the revoke has been established, it may not be corrected (Law 63). The following questions are then asked:
Did the offender win the revoke trick? It is important to note that the answer to this is no if declarer revokes and dummy wins the trick. [Law 64A.1 – a trick won in dummy is not won by declarer for the purposes of this law].
If the answer to this question is yes, then there is a two trick penalty, provided that there is a subsequent trick won by the offending side [L64A1].
If the answer to this question is no and no subsequent tricks were won, then there is no penalty [L64B1].
If the answer to this question is no and subsequent tricks were won by the offending side, then one trick is transferred [L64A2].
The TD should now consider whether the non-offending side are sufficiently compensated for the revoke using L64C. If he thinks they are there is nothing further to do. If he thinks they are not then he disregards the revoke penalty and gives an adjusted score instead.
What if the revoke is not established?
If the revoke is not established, it must be corrected. If it is a defender, then the card becomes a major penalty card [Law50]. If it is declarer, the card is picked up. [Law62A,B or C].