Subaru 2003 Impreza Owner's Manual page 124

The key can be turned from "ACC" to "LOCK" only
when the selector lever is in the "P" position.
B Manual transmission vehicles
The key can be turned from "ACC" to "LOCK" only
when the key is pushed in while turning it.
WARNING
Never turn the ignition switch to "LOCK"
while the vehicle is being driven or towed be-
cause that will lock the steering wheel, pre-
venting steering control. And when the engine
is turned off, it takes a much greater effort
than usual to steer.
Instruments and controls
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