55.—(1) In respect of any election, the local returning officer must keep two separate lists of rejected postal ballot papers.
(2) In the first list, the officer must record the ballot paper number of any postal ballot paper for which no valid postal voting statement was received with it.
(3) In the second list, the officer must record the ballot paper number of any postal ballot paper which is entered on a valid postal voting statement where that ballot paper is not received with the postal voting statement.