CH29410 - Data gathering: Appeals against data-holder notices: Overview
Any person to whom a data-holder notice is addressed may appeal against the notice, or any requirement in the notice, subject to two exceptions.
The first exception is that the data-holder cannot appeal against the requirement to provide relevant data that forms part of their statutory records.
The second exception is that the data-holder cannot appeal where the tribunal has approved the notice.
On an appeal referred to the tribunal, the tribunal has wide powers to vary a requirement in a notice and to set a new deadline to comply. A decision by the tribunal is final.
FA11/SCH23/PARA28
FA11/SCH23/PARA29