(1)  The returning officer, in conducting a preliminary scrutiny in accordance with procedures approved under section 137 , is to admit a postal vote declaration envelope for further scrutiny at an election if he or she is satisfied that –

(a) the declaration on the envelope is signed and dated before the close of poll; and

(b) if the voter's postal vote application is authenticated by the signature of the applicant, the signature on the postal vote declaration envelope is the same as the signature on the application; and

(c) the envelope was received –

(i) at a polling place that is open for polling at that election; or

(ii) by the returning officer by post or other approved method no later than 10.00 a.m. on the second Tuesday after polling day; and

(d) the voter is entitled to vote at that election; and

(e) the voter has not already voted at that election.

(2)  The returning officer is to keep a record, in an approved manner, of all persons who have returned a postal vote declaration envelope and whether that envelope is admitted to further scrutiny or not.