Do away goals count in the Capital One Cup semi-final?

Spurs beat Sheffield United 1-0 at White Hart Lane last week

Andros Townsend scores the winning goal from the penalty spot (Reuters)

Despite Chelsea and Liverpool going head-to-head in a classic encounter last night, the away goals rule for tonight's match between Sheffield United and Tottenham Hotspur will be slightly different.

Unlike in the Champions League, the away goals rule comes into play after extra-time has been played. Of course, the game has to end in level on aggregate.

Because of the 1-0 score-line at White Hart Lane extra-time will only come into play if Sheffield United beat Spurs by a margin of one goal. Any goal for Spurs means penalties will be avoided.

An extra period will then be played and the away goals rule will then come into play if the aggregate score is level after 120 minutes. Penalties will only come into play if the game ends 1-0 to Sheffield United after extra-time (1-1 on aggregate).

For example, if Sheffield United win 1-0 the game will then go to extra-time. If no further goal is scored the game will go to penalties. If both teams score in the extra 30 minutes then Tottenham will go through on away goals.

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RESULTS (after 90mins)

Sheffield United 1 Tottenham Hotspur 0 (agg 1-1) - extra-time, game goes to penalties if neither team scores

Sheffield United 1 Tottenham Hotspur 1 (agg 1-2) - Spurs go through

Sheffield United 2 Tottenham Hotspur 1 (agg 2-2) - extra-time, Spurs go through on away goals if no further goals are scored

Any higher score draw or Sheffield United winning by a one-goal margin - as above