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27.—(1) The Scottish Ministers must determine the entitlement of a constable to reimbursement of any expenses incurred by that constable in or in connection with the execution of that constable’s duty.
(2) Where, in making a determination under paragraph (1), the Scottish Ministers specify conditions subject to which expenses are to be reimbursed, they may in that determination confer on—
(a)the Authority;
(b)the chief constable,
such functions in relation those conditions as they think fit.
(3) The expenses that may be reimbursed under a determination made under paragraph (1) include tax paid by the chief constable in connection with removal or relocation expenses associated with a constable’s appointment to the Police Service.
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