Paragraph 26 Forwarding of documents
The constituency returning officer shall forward to the sheriff clerk at the same time as he forwards the documents mentioned in rule 68 of the Scottish Parliamentary Election Rules–
any packets referred to in paragraphs 12, 13(6) and 24 above, subject to paragraph 25 above, endorsing on each packet a description of its contents, the date of the election to which it relates and the name of the constituency or electoral ward for which the election (or elections) was (or were) held; and
a completed statement in form W set out in the Appendix of the number of postal ballot papers issued.
Where–
any covering envelopes are received by the constituency returning officer after the close of the poll (apart from those delivered in accordance with Rule 52(1)(i) of the Scottish Parliamentary Election Rules);
any envelopes addressed to postal voters are returned as undelivered too late to be readdressed; or
any spoilt postal ballot papers are returned too late to enable other postal ballot papers to be issued
the constituency returning officer shall put them unopened in a separate packet, seal up such packet and endorse and forward it at a subsequent date in the manner described in sub paragraph (1) above.
Rules 67 and 68 of the Scottish Parliamentary Election Rules shall apply to any packet or document forwarded under this paragraph.
A copy of the statement referred to in sub-paragraph (1)(b) above shall be provided by the constituency returning officer to the Secretary of State.