15‑35 Changes of use—importing luxury ca15‑35 Changes of use—importing luxury cars

#### 15‑35 Changes of use—importing luxury cars (1) You have a decreasing luxury car tax adjustment if: (a) you \*imported a \*luxury car; and (b) luxury car tax was payable on the importation because you did not \*quote for the importation; and (c) you were \*registered at the time of the importation; and (d) you intend to use the car for a \*quotable purpose; and (e) you have only used the car for a quotable purpose. (2) The \*decreasing luxury car tax adjustment is equal to the amount of luxury car tax that was payable on the importation. (3) You have an increasing luxury car tax adjustment if (a) you \*imported a \*luxury car; and (b) either: (i) no luxury car tax was payable on the importation because you \*quoted for the importation; or (ii) you had a decreasing luxury car tax adjustment under subsection (1); and (c) you used the car for a purpose other than a \*quotable purpose. (3A) You have an increasing luxury car tax adjustment if: (a) you \*imported a \*luxury car; and (b) no luxury car tax was payable on the importation because of paragraph 7‑10(3)(ba); and (c) either: (i) you use the car (or permit it to be used), and that use would have prevented that paragraph applying if it had been your purpose in importing the car; or (ii) you supply the car to another entity. (3B) However, subparagraph (3A)(c)(ii) does not apply if luxury car tax would, because of paragraph 7‑10(3)(ba), not have been payable if the other entity had instead \*imported the car for the same purpose as its purpose in acquiring the car from you. (4) The \*increasing luxury car tax adjustment is equal to: (a) the amount of luxury car tax that you would have had to pay if you had not \*quoted for the \*importation; or (b) the amount of the decreasing luxury car tax adjustment; or (c) the amount of luxury car tax that you would have had to pay if paragraph 7‑10(3)(ba) had not applied in relation to the importation; whichever is relevant.