Tax Recovery Commissioner authority expands, centralising appeals and transferring pending appeals to the Commissioner for specified areas. Amendment to the Second Schedule introduces the Tax Recovery Commissioner alongside Tax Recovery Officer in rules 82, 83, 87 and 92 and replaces rule 86(1) to specify appellate routes depending on the class of Tax Recovery Officer, directing certain appeals to the Tax Recovery Commissioner. A new rule 86(4) provides that where a Tax Recovery Commissioner is authorised for an area, appeals against earlier orders by Tax Recovery Officers in that area shall lie to the Commissioner and pending appeals before other authorities shall be transferred to the Commissioner for disposal.