(1) The Board may engage such staff as may be necessary for the proper and efficient discharge of its functions.

(2) The Board may upon the recommendation of the Commissioner of Internal Revenue engage the services of such consultants or experts as may be necessary.

(3) Such staff, consultants and experts shall be engaged on such terms and conditions as the Board may determine.

(4) The Board may delegate any power of appointment conferred on it by this section to the Commissioner of Internal Revenue.