27Returning officers generally
(1)It is for the returning officer as such to execute the writ for a parliamentary election, and the office of returning officer is a distinct office from that by virtue of which he becomes returning officer.
(2)Where a person takes any office by virtue of which he becomes returning officer, he (and not the outgoing holder of the office) shall complete the execution of any writ for a parliamentary election previously issued and not yet returned.
(3)A person is not subject to any incapacity to vote at a parliamentary election by reason of being or acting as returning officer at that election.