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—U.K.
(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.