28.—(1) The returning officer shall, at the same time as forwarding the documents mentioned in rule 45, forward to the proper officer of the Council for which the election was held–
(a)any packets referred to in regulations 12, 14(6) and 26, subject to regulation 27, endorsing on each packet a description of its contents, the date of the election to which it relates and the name of the local government area or electoral ward for which the election (or elections) was (or were) held; and
(b)a completed statement in relation to postal ballot papers in the form set out in the Schedule to these Regulations.
(2) 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 16(2));
(b)any envelopes addressed to postal voters are returned as undelivered too late to be re-addressed; 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).
(4) Rules 46 and 47 shall apply to any packet or document forwarded under this regulation as they apply for the purposes of the documents referred to in those rules.
(5) A copy of the statement referred to in paragraph (1)(b) shall be provided by the returning officer to the Scottish Ministers.