(1) An appeals officer may, in relation to any matter referred to him under this Part, award to any person any costs or expenses (including expenses representing loss of remunerative time) which he considers reasonable, and the award shall be payable by the Minister.
(2) The Minister may pay to assessors referred to in section 255 such amounts in respect of expenses (including expenses representing loss of remunerative time) as the Minister, with the sanction of the Minister for Finance, determines.