Article 3 Contracting out of functions
The Lord Chancellor may enter into contracts with such persons as he sees fit for the provision by those persons or by sub-contractors of theirs of officers and staff for carrying out the administrative work of—
(a)
the Commissioners for the special purposes of the Income Tax Acts; and
(b)
in England and Wales, any tribunal constituted in accordance with Schedule 12 to the Value Added Tax Act 1994.