When a postal voters’ ballot box is opened, the counting officer must count and record the number of covering envelopes (including any envelope which is stated to include a postal vote and any envelope described in paragraph (2) of rule 30).

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The counting officer must open separately each covering envelope (including an envelope described in paragraph (2) of rule 30).

The procedure in rule 35 applies where a covering envelope (including an envelope described in paragraph (2) of rule 30) contains a postal voting statement.

Where the covering envelope does not contain the postal voting statement separately, the counting officer must open the ballot paper envelope to ascertain whether the postal voting statement is inside.

Where a covering envelope does not contain a postal voting statement (whether separately or not) the counting officer must mark the covering envelope “provisionally rejected”, attach its contents (if any) and place it in the receptacle for rejected votes.

Where an envelope opened in accordance with paragraph (3) contains a postal voting statement, the counting officer must place a mark in the marked copy of the voters list in a place which corresponds to the named voter’s corresponding number on the register to denote that a postal vote has been returned.

A mark made under paragraph (8) must be distinguishable from and must not obscure any other mark.

As soon as practicable after the last covering envelope has been opened, the counting officer must make up into a packet the copy of the marked voters list and must seal such a packet.

Rule 64(3) does not apply for the purposes of determining whether, for the purposes of this rule, a postal vote is returned.