191.Section 55 allows a returning officer to recover charges in respect of services rendered or expenses incurred in connection with an election provided that they are necessarily rendered or incurred in the effective and efficient conduct of that election, and subject to an overall maximum recoverable amount to be set by the Secretary of State, with the consent of the Treasury, by order. In order to recover charges, a returning officer must submit an account to the Secretary of State who, under subsection (7) may apply for the account to be assessed, or “taxed”, in accordance with section 56. Subsection (10) provides that the Secretary of State may by regulations make provision as to accounts of returning officers’ charges.