Option 26 Amphibious units
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Invasions are allowed from both TRS and AMPHs (and SCS if using option 25 -- see 11.4.5). However, each non-MAR corps invading from a TRS automatically adds +2 to the notional unit. Any land unit capable of invading can invade from an AMPH at no additional benefit to the defending notional unit. Divisions invading off TRS, AMPH, or SCS incur no additional benefit to the defending notional unit either. HQA, ARM and MECH units may never invade off TRS, even if using the ARM on AMPH rule.
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Any combat result (other than '-') destroys the notional defending unit. The notional unit doesn't count as a loss towards satisfying the combat result. Further, if an invasion was against only a notional unit and the notional unit was destroyed, then for each attacker loss called for by the combat result, an invading unit is not destroyed but instead is shattered and placed on the invaded hex. (Note: applies to any attack against only a notional unit, ie paradrops.)
Background/Purpose: TRS are not ideal vessels to launch invasions from, but it can be done. Small units (ie divisions) and specially trained marines are best for the job if no special landing craft were available. When only notional units are defending, their ability to inflict losses on the invaders is limited, consequently a notional unit which is itself destroyed can only shatter, not destroy, enemy units.