A two-shot penalty for a rules infraction during the second round has seen the 14-time Major winning Tiger Wood miss the cut in the Abu Dhabi HSBC Championship.

Woods had been aware his decision to take a drop from a plugged ball in waste sand at the par four, fifth hole may have been in breach of the Rules of Golf.

The American had been reported by spectators to a Tour referee following the group of Woods, Rory McIlroy and Martin Kaymer whether the action was illegal.

The European Tour’s Chief Referee, Andy McFee along with Tournament Director, Miguel Vidaor headed to the spot where Woods had taken his drop.

Tiger Woods takes an illegal drop at the fifth hole on route to missing the cut in the Abu Dhabi HSBC Chanpionship. (Photo – Fran Caffrey/www.golffile.ie)

However it was then clear to the pair Woods may have been guilty of breaking Rule 25/2

McFee then approached Woods on the 11th with that news and despite then fighting back with three birdies in succession from the 14th McFee was waiting for Woods when he handed in his scorecard.

McFee indicated to Woods his drop was illegal, despite Kaymer indicating he was fine to take relief.

Woods problem arose as the ruling on both the PGA and European Tour’s state you can take relief from a plugged lie ‘through the green’ but that does not apply sandy areas where Woods ball had been.

The two-stroke penalty meant Woods having to sign for a round of 75 that will see him miss the cut by a shot (TBC) with a three over par tally in his very first event of 2013.

“My ball was embedded, so I called Martin over and he agreed,” said Woods.

“But Andy (McFee) ruled that I had broken the rule and consequently got a two-shot penalty and I’ve missed the cut.”

Woods’ long-time manager, Mark Steinberg wasted little time speaking with organisers and arranging for Woods’ private jet to be on stand-by.

And joining Woods is McIlroy who, despite reverting back to his double Major winning Scotty Cameron putter, signed for a similiar for a six over par two round total.