Regulation 17
(1)
Subject to paragraph (2) below a collecting box shall be opened in the presence of a promoter and another responsible person.
(2)
Where a collecting box is delivered unopened to a bank it may be opened by an official of the bank.
(3)
As soon as a collecting box has been opened the person opening it shall count the contents and shall enter the amount with the number of the collecting box on a list which shall be certified by that person.