Subject to paragraph (2), the relevant returning or counting officer must prepare a list containing the numbers and other unique identifying marks of all of the ballot papers to be issued by that officer in pursuance of rule 14(1) or provided by that officer in pursuance of rule 18(1).

Where proceedings on the issue and receipt of postal ballot papers in the referendum are not taken together with such proceedings at one or more relevant elections, the counting officer must prepare the list mentioned in paragraph (1) in respect of all of the ballot papers to be issued by the officer in pursuance of rule 14(1).

The list must be in the form set out in Form 4 in the Appendix or a form to like effect.