Paragraph 27 Abandoned poll
(1)
Where a poll is abandoned or countermanded after postal ballot papers have been issued, by reason of the death of a candidate, the constituency returning officer–
(a)
shall not take any step or further step to open covering envelopes or deal with the contents in accordance with the provisions of this Schedule; and
(b)
shall, notwithstanding paragraphs 19 to 21, treat all unopened covering envelopes and the contents of those that have been opened as if they were counted ballot papers.
(2)
Sub-paragraph (1) shall not apply where postal ballot papers for more than one election have been issued together under paragraph 2.