Luton's Championship rivals Derby County are facing almost certain relegation to League One after being deducted a further nine points for admitting breaching English Football League accounting rules.
The Rams had already been docked 12 points for going into administration last month, with this latest penalty leaving Wayne Rooney's side on minus three points, 18 away from safety.
Derby have also been given a further suspended three-point deduction for their breaches of the league's profitability and sustainability rules, as a statement on the County website said: "The EFL has today confirmed that Derby County Football Club has received a nine-point sporting sanction with a further three points suspended after admitting to breaches of the League’s Profitability and Sustainability (P&S) rules.
"This matter has been determined under the terms of an ‘Agreed Decision’ reached between the League and the Club and was formally ratified by an Independent Disciplinary Commission Chair as per the requirements of EFL Regulations.
"The Club, via its Administrators, has also agreed, following last week’s adjournment, to the dismissal of its appeal against the 12-point deduction imposed as a consequence of the Club entering Administration in September 2021, meaning that the sanction continues to apply.
"The new nine-point penalty has been applied immediately, resulting in the Club having been deducted a total of 21 points from this season’s 2021/22 Championship table.
"The suspended three-point deduction will take effect if the Club does not comply with the terms of the budget as set out in the ‘Agreed Decision’ for the remainder of season 2021/22.
"Both decisions are now final and are not subject to any further rights of appeal under EFL Regulations."
EFL Chief Executive Trevor Birch added: "The EFL’s objective throughout this ongoing process has been to ensure that the principles of the Regulations were upheld on behalf of all Clubs. In order to assess the sporting sanction that was applicable to apply to these breaches, previous P&S cases have been carefully reviewed and guidance taken from them.
"The EFL has also considered the P&S sanction guidelines as well as mitigation put forward by the Club.
“Given the complex circumstances of the case and the various outstanding regulatory issues between the EFL and Derby County, the League is satisfied at the agreed outcome and the sensible approach taken by both parties in negotiating this outcome and in respect of the appeal withdrawal.
"Our focus is to continue to work with the Joint Administrators to assist them in securing a long-term future for the Club.”