INSERT INTO NEW_TABLE[ID,National_Code)
          SELECT [ID],[National_Code]
          FROM OLD_TABLE
          WHERE [National_Code] NOT IN(
                    SELECT [National_Code]
                    FROM OLD_TABLE
                    GROUP BY [National_Code]
                    HAVING COUNT([National_Code]) > 2
          )

Create TAble #Old_Table
(Id int, National_Code varchar(20))

Create TAble #New_Table
(Id int, National_Code varchar(20))

Insert into #Old_Table
Values (1,'0000000000')
,(2, '1111111111')
,(3, '1111111111')
,(4, '1111111111')
,(5, '1111111111')
,(6, '2222222222')
,(7, '3333333333')


With Cte AS (
	Select 
		ID
		,National_code
		, ROW_NUMBER() OVER (Partition by National_Code Order by Id) Rn
	From #OLD_TABLE
)
INSERT INTO #New_Table [ID,National_Code)
          SELECT [ID],[National_Code]
          FROM Cte
		  Where Rn <=3

With Cte AS (
	Select 
		ID
		,National_code
		, ROW_NUMBER() OVER (Partition by National_Code Order by Id) Rn
	From #OLD_TABLE
)
INSERT INTO #New_Table 
	([ID],National_Code)
SELECT [ID],c.[National_Code]
FROM Cte c
	left JOIN (Select National_Code	
			,Count(*) e_cnt
			From #New_Table
			Group by National_Code) chk 
on chk.National_Code=c.National_Code
Where Rn+ISnull(e_cnt,0)<=3