91.—(1) The returning officer shall forward, in the case of a parliamentary election to the Clerk of the Crown in Chancery and, in the case of a local government election, to the officer determined in accordance with paragraph (2) below, at the same time as he forwards the documents mentioned in rule 55 of the elections rules—
(a)any packets referred to in regulations 75, 77(6) and 89 above, subject to regulation 90 above, endorsing on each packet a description of its contents, the date of the election to which it relates and the name of the constituency or electoral area (or areas) for which the election (or elections) was held, and
(b)at a parliamentary election, a completed statement in Form K of the number of postal ballot papers issued.
(2) In the case of a local government election, the documents to be forwarded under paragraph (1) above shall be forwarded to the proper officer of the local authority for which the election was held except that, in the case of a parish or community council election, the documents shall be forwarded to the proper office of the council of the district in England or county or county borough in Wales, in which the parish or community is situated.
(3) Where—
(a)any covering envelopes are received by the returning officer after the close of the poll (apart from those delivered in accordance with the provisions of regulation 79(3) above);
(b)any envelopes addressed to postal voters are returned as undelivered too late to be readdressed, or
(c)any spoilt postal ballot papers are returned too late to enable other postal ballot papers to be issued,
the returning officer shall put them unopened in a separate packet, seal up such packet and endorse and forward it at a subsequent date in the manner described in paragraph (1) above.
(4) Rules 56 and 57 of the elections rules shall apply to any packet or document forwarded under this regulation.
(5) A copy of the statement referred to in paragraph (1)(b) above shall be provided by the returning officer to the Secretary of State.