Adobe 22020772 User Manual page 87

With the parent tag still selected in the logical structure tree, use the Link tool
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to create a link for the link text, and click Set Link when done.
Tag type Link selected in the Tag Creation dialog box.
7 Choose Tags > Find Unmarked Comments, and click Find Next until you find
a comment of the type Link. Check the document view to make sure the link
you just created is highlighted.
With the newly created link highlighted in the document view, create a tag by
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selecting Link in the Tag Creation pull-down menu, and click Create Tag.
A new link element and object reference should appear as the last child of the
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parent tag.
Modifying the Structure of a Document
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