Related Commentary  Related HMRC Manuals

28(1)  The data-holder may appeal against a data-holder notice, or any requirement in such a notice, on any of the following grounds–

(a)it is unduly onerous to comply with the notice or requirement,

(b)the data-holder is not a relevant data-holder, or

(c)data specified in the notice are not relevant data.

28(2)  Sub-paragraph (1)(a) does not apply to a requirement to provide data that form part of the data-holder's statutory records.

28(3)  Sub-paragraph (1) does not apply if the tribunal approved the giving of the notice in accordance with paragraph 5.

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