46. (1) The special presiding officer shall, before the time fixed for the close of the poll at the European election, deliver to the local returning officer every covering envelope referred to in rule 45(7).

(2) On the completion of voting by special voters, each special presiding officer shall seal up, in separate packets—

(a) the unused ballot papers and any spoilt ballot papers, placed together;

(b) the counterfoils of the ballot papers;

(c) the marked copy of the special voters list;

(d) a ballot paper account in such form as may be directed by the Minister completed by the special presiding officer;

(e) the marking instrument, any unused stationery and any other documents or materials in the special presiding officer’s possession which relate to voting by special voters at the election;

and shall deliver all such packets to the local returning officer.