Custody of attached property may be vested in an authorised custody officer and supervised or outsourced with fixed remuneration. Removal and custody of attached property are entrusted to a designated custody officer, subordinate to and authorised by the Tax Recovery Officer. The custody officer may remove the property to the Tax Recovery Officer's office for custody under his supervision or, with approval, arrange custody with another fit person under his supervision, and the Tax Recovery Officer may fix the remuneration for that person.