When a ballot box has been opened, the returning officer shall count and note the number of covering envelopes, and shall then open each covering envelope separately.

Where a covering envelope does not contain a ballot paper the returning officer shall mark the covering envelope “rejected”, attach to it the contents (if any) of the covering envelope and place it in a separate receptacle (referred to as “the receptacle for rejected votes”).

Where the covering envelope does contain a ballot paper, the returning officer shall place it in a different receptacle from the receptacle for rejected votes.