In match play, Player A would play as scratch (zero handicap) and Player B would get one stroke off his score on the nine hardest holes. In other words, the 10 handicap becomes zero and the 19 handicap becomes nine.n the same match on the second hole, a par-5, Player A takes 8 strokes and Player B takes 5 (par); Player B wins the hole and the match is now all square with 16 to play. On the third hole, a par-3, both players take 3 strokes and the match is all square with 15 holes to play.