# Finance Act 2011, Paragraph 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.
(2) Sub-paragraph (1)(a) does not apply to a requirement to provide data that form part of the data-holder's statutory records.
(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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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/23/paragraph/28 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.