32(1)The counting officer must, immediately on receipt (whether by hand or by post) of a covering envelope (or an envelope which is stated to include a postal vote) before the close of the poll, place it unopened in a postal voters box.S
(2)Where an envelope, other than a covering envelope issued by the counting officer—
(a)has been opened, and
(b)contains a ballot paper envelope, postal voting statement or ballot paper,
the envelope, together with its contents, is to be placed in a postal voters box.
(3)The counting officer may collect (or arrange to be collected) any postal ballot paper or postal voting statement which by virtue of rule 28(2)(g) of the conduct rules the presiding officer of a polling station would otherwise be required to deliver (or arrange to be delivered) to the counting officer.
(4)Where the counting officer collects (or arranges to be collected) any postal ballot paper or postal voting statement in accordance with sub-paragraph (3), the presiding officer must first make it (or them) up into a packet (or packets) sealed with the presiding officer's seal and the seal of any postal ballot agent present who wishes to affix the agent's seal.