Part 3 Appeals Against Data-holder Notices
Finance Act 2011 (2011 c 11) | Legislation

Part 3 Appeals Against Data-holder Notices

Right of appeal

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

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