doublebogey7
Head Pro
The Definition of Nearest point of relief from the 2016 Rules of Golf.One refers to where the ball currently lies, the other refers to where you think it will be after you drop it.
The “nearest point of relief” is the reference point for taking relief
without penalty from interference by an immovable obstruction (Rule
24-2), an abnormal ground condition (Rule 25-1) or a wrong putting green
(Rule 25-3).
It is the point on the course nearest to where the ball lies:
(i) that is not nearer the hole, and
(ii) where, if the ball were so positioned, no interference by the
condition from which relief is sought would exist for the stroke
the player would have made from the original position if the
condition were not there.
Although the wording is different from the 2019 version, the meaning is the same.