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    <title>Procedure to be followed on receipt of a certificate from a Tax Recovery Officer</title>
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    <description>When a certificate or the certified copy is sent by one Tax Recovery Officer to another under the transfer provision, the receiving officer shall follow the same procedure as set out in the principal rules and these rules, including issuing the notice under rule 2 of the principal rules.</description>
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      <title>Procedure to be followed on receipt of a certificate from a Tax Recovery Officer</title>
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      <description>When a certificate or the certified copy is sent by one Tax Recovery Officer to another under the transfer provision, the receiving officer shall follow the same procedure as set out in the principal rules and these rules, including issuing the notice under rule 2 of the principal rules.</description>
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