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40.—(1) Where, before the close of the poll, the counting officer receives a covering envelope or any other envelope that appears to him to be likely to contain a security statement, ballot paper envelope or ballot paper, the counting officer shall immediately place it unopened in a preliminary ballot box.
(2) The counting officer may create a list of received ballots (“list of received ballots”) by reading the ballot number—
(a)on a covering envelope;
(b)where the covering envelope has a window, on a document visible through the window; or
(c)in the case of any other envelope that appears to him to be likely to contain a security statement, ballot paper envelope or ballot paper, on any of the documents inside the envelope.
(3) Where the counting officer is creating a list of received ballots and—
(a)the covering envelope has a window but a ballot number is not visible through the window; or
(b)the counting officer receives any other envelope that appears to him to be likely to contain a security statement, ballot paper envelope or ballot paper,
the counting officer shall mark the envelope to show that a ballot number has not been read so as to be on the list of received ballots, before placing the envelope and its contents in a preliminary ballot box.
(4) Where an envelope has been marked under paragraph (3) to show a ballot number has not been included on the list of received ballots, the ballot number on a document in the envelope (whether a security statement, ballot paper envelope or, in the case of a ballot paper envelope with a window, as visible on a ballot paper showing through that window) shall be read when the preliminary ballot box is opened and the envelopes are opened under rule 42 (opening of covering envelopes), so as to appear on the list of received ballots.
(5) When the counting officer receives a delivery point ballot box which has been delivered to him from an assistance and delivery point or contingency delivery point he shall open that ballot box and treat any ballot paper envelopes or other envelopes inside it as though they had been returned to him directly by hand or by post.
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