"102.—(1) Subject to the approval of the Minister, the Board may determine fees in relation to appeals to it under section 66, and under section 8 of the Act of 1977, as amended, and requests for oral hearings, and may provide for the payment of different fees in relation to different classes or descriptions of appeals, for exemption from the payment of fees in specified circumstances and for the waiver, remission or refund in whole or in part of fees in specified circumstances.