47. (1) The local returning officer shall deal with the packets delivered by a special presiding officer pursuant to rule 46 in the same manner as the local returning officer would, in accordance with the provisions of this Schedule, deal with other packets containing similar documents and materials relating to a European election.

(2) The local returning officer shall place the covering envelopes returned by a special presiding officer pursuant to rule 46, in the postal voters ballot box referred to in rule 33, and the covering envelopes and the documents therein shall thereafter be treated as if they were envelopes and documents returned to the local returning officer by postal voters and the provisions of rules 36, 37, 38 and 39 shall apply to such envelopes and documents.

(3) In the application of the provisions of this Schedule relating to postal voters to special voters —

(a) a reference to “receipt” shall, in relation to documents appropriate to special voters, be construed as a reference to “declaration of identity”, and

(b) a reference to “receipt duly signed” in relation to such documents, shall be construed as a reference to “declaration of identity duly signed and witnessed”, and

(c) if the covering envelope does not have the label referred to in rule 45 attached thereto or if such label is not duly signed by the special presiding officer and the member of the Garda Síochána, the local returning officer shall reject the covering envelope and deal with it as if it were a receipt which had not been duly signed.