This document establishes the legal framework and financial parameters for the reimbursement of expenses incurred by Returning Officers during the administration of elections in Northern Ireland. The regulations were issued by the government of Great Britain to provide a standardized accounting mechanism for electoral costs. It defines the specific categories of expenditure that are permissible and sets the procedural requirements for claims to ensure fiscal accountability in the electoral process.

This text serves as a technical reference for legal professionals and government administrators involved in electoral oversight. Experts note that the document is highly specialized and intended for use within the specific regulatory context of 1990s Northern Ireland election law.