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3.—(1) Paragraph (2) applies to proceedings relating to the exercise by the Scottish Ministers of functions conferred on them by the Social Security (Scotland) Act 2018, or by regulations made under that Act, before—
(a)the First-tier Tribunal for Scotland Social Security Chamber; or
(b)the Upper Tribunal for Scotland.
(2) The Scottish Courts and Tribunals Service may pay a party and any witness cited to attend a hearing—
(a)expenses in respect of travel and subsistence;
(b)allowances for loss of remunerative time,
reasonably incurred as a result of attending the hearing.
(3) Paragraph (2) does not apply to a representative of the Scottish Ministers.
(4) Expenses and allowances are to be paid at such level, and under such circumstances, as the Scottish Ministers may determine.
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