(1) A Deputy Commissioner of Territory Revenue may be appointed under the Public Sector Employment and Management Act .
(2) There may be 2 or more Deputy Commissioners at any one time.
(3) If:
(a) there is a vacancy in the office of Commissioner or the Commissioner is unable or unavailable to carry out official functions; and
(b) no Acting Commissioner has been appointed, or the Acting Commissioner is unable or unavailable to carry out official functions;
a Deputy Commissioner who is able and available to act in the office of the Commissioner may act in the office of the Commissioner.