Where a person is given a third party notice, the person may appeal F1... against the notice or any requirement in the notice on the ground that it would be unduly onerous to comply with the notice or requirement.

Sub-paragraph (1) does not apply to a requirement in a third party notice to provide any information, or produce any document, that forms part of the taxpayer's statutory records.

Sub-paragraph (1) does not apply if the F2tribunal approved the giving of the notice in accordance with paragraph 3.