27.—(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.