Coordinate system: How to rotate about X axis?

Hi!
I have tiled (ramped) piece of material for engrave.
I search for possibility to reuse existing engraving G-code (for horizontal material piece). One possible way can be rotate the Coordinate System of LinuxCNC about X axis. I search manuals and found that the Coordinate System can be rotated around Z axis, that is, "1.12. G10 L2 Set Coordinate System: G10 L2 P[coordinate system] R[rotation about Z]". This section of manual does not contain the information about that rotation around other axises is impossible or possible.
So the question is, it is possible to rotate the Coordinate System about X axis, Y axis, or even both, without bruteforsing like full recalculation of G-code?
Thank you so much!