A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 1   Indirect Tax Acts

Part 2   Amendment of the A New Tax System (Luxury Car Tax) Act 1999

179   At the end of section 15-5


(4) However, the return of a *luxury car to its supplier is not an *adjustment event if the return is for the purpose of repair or maintenance.