#### 13‑10 Adjustments (1) If you have any \*luxury car tax adjustments that are attributable to a \*tax period applying to you, alter your \*net amount for the period as follows: (a) add to that net amount for the period the sum of all the \*increasing luxury car tax adjustments (if any) that are attributable to the period; (b) subtract from that net amount the sum of all the \*decreasing luxury car tax adjustments (if any) that are attributable to the period. (2) A \*luxury car tax adjustment must be made within 4 years after the supply or \*importation to which the adjustment relates.

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Section 13‑10 Adjustments - A New Tax System (Luxury Car Tax) Act 1999 - 13‑10 Adjustments — Zoe