All expenses incurred by the Commissioners of Customs and Excise in the conduct of proceedings or otherwise in carrying into effect the provisions of this Act shall be treated as expenses relating to the revenue of customs and excise and shall be paid accordingly.

The Secretary of State may, however, with the consent of the Treasury, repay all or any part of such of the expenses paid in accordance with subsection (1) above as are chargeable under this Act on money provided by Parliament.