There may be granted to the Assessor of Public Undertakings (Scotland) (hereinafter referred to as the assessor) and the clerks or other officers whom he may be allowed to employ such superannuation allowances and gratuities, and to their legal personal representatives or dependants such gratuities, as the Secretary of State may determine:
Provided that the Secretary of State shall so far as may be exercise his powers under this section as if the Acts and rules for the time being governing the grant of superannuation allowances and gratuities in His Majesty's Civil Service applied to the assessor and the clerks and other officers aforesaid.