SFS 2008:265 Lag om ändring i ellagen (1997:857)
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<img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:10px;left:21px;white-space:nowrap" class="ft10"> </p>
<p style="position:absolute;top:943px;left:667px;white-space:nowrap" class="ft11">1</p>
<p style="position:absolute;top:2px;left:26px;white-space:nowrap" class="ft12"><b> </b></p>
<p style="position:absolute;top:101px;left:98px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p>
<p style="position:absolute;top:7px;left:32px;white-space:nowrap" class="ft13"><b> </b></p>
<p style="position:absolute;top:213px;left:98px;white-space:nowrap" class="ft115"><b>Lag<br/>om �ndring i ellagen (1997:857);</b></p>
<p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p>
<p style="position:absolute;top:269px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 15 maj 2008.</p>
<p style="position:absolute;top:304px;left:112px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p>
<p style="position:absolute;top:15px;left:41px;white-space:nowrap" class="ft14"> </p>
<p style="position:absolute;top:303px;left:251px;white-space:nowrap" class="ft15">1</p>
<p style="position:absolute;top:10px;left:42px;white-space:nowrap" class="ft10"> </p>
<p style="position:absolute;top:304px;left:256px;white-space:nowrap" class="ft11"> f�reskrivs i fr�ga om ellagen (1997:857)</p>
<p style="position:absolute;top:15px;left:47px;white-space:nowrap" class="ft14"> </p>
<p style="position:absolute;top:303px;left:493px;white-space:nowrap" class="ft15">2</p>
<p style="position:absolute;top:10px;left:48px;white-space:nowrap" class="ft10"> </p>
<p style="position:absolute;top:304px;left:498px;white-space:nowrap" class="ft11"> </p>
<p style="position:absolute;top:10px;left:53px;white-space:nowrap" class="ft16"><i> </i></p>
<p style="position:absolute;top:322px;left:112px;white-space:nowrap" class="ft17"><i>dels</i></p>
<p style="position:absolute;top:10px;left:56px;white-space:nowrap" class="ft10"> </p>
<p style="position:absolute;top:322px;left:136px;white-space:nowrap" class="ft11"> att 1 kap. 4 a och 4 b �� ska upph�ra att g�lla, </p>
<p style="position:absolute;top:10px;left:60px;white-space:nowrap" class="ft16"><i> </i></p>
<p style="position:absolute;top:339px;left:112px;white-space:nowrap" class="ft17"><i>dels </i></p>
<p style="position:absolute;top:10px;left:63px;white-space:nowrap" class="ft10"> </p>
<p style="position:absolute;top:340px;left:140px;white-space:nowrap" class="ft11">att 1 kap. 1 �, 3 kap. 2, 4 och 5 ��, 7 kap. 2 � samt rubriken n�rmast</p>
<p style="position:absolute;top:357px;left:98px;white-space:nowrap" class="ft11">f�re 3 kap. 2 � ska ha f�ljande lydelse.</p>
<p style="position:absolute;top:9px;left:68px;white-space:nowrap" class="ft18"><b> </b></p>
<p style="position:absolute;top:402px;left:98px;white-space:nowrap" class="ft18"><b>1 kap.</b></p>
<p style="position:absolute;top:10px;left:72px;white-space:nowrap" class="ft19"><b> </b></p>
<p style="position:absolute;top:428px;left:98px;white-space:nowrap" class="ft110"><b>1 �</b></p>
<p style="position:absolute;top:15px;left:75px;white-space:nowrap" class="ft14"> </p>
<p style="position:absolute;top:426px;left:116px;white-space:nowrap" class="ft15">3</p>
<p style="position:absolute;top:10px;left:78px;white-space:nowrap" class="ft19"><b> </b></p>
<p style="position:absolute;top:428px;left:120px;white-space:nowrap" class="ft110"><b> </b></p>
<p style="position:absolute;top:10px;left:81px;white-space:nowrap" class="ft10"> </p>
<p style="position:absolute;top:428px;left:135px;white-space:nowrap" class="ft11">I denna lag ges f�reskrifter om elektriska anl�ggningar, om handel</p>
<p style="position:absolute;top:446px;left:98px;white-space:nowrap" class="ft11">med el i vissa fall samt om els�kerhet.</p>
<p style="position:absolute;top:9px;left:86px;white-space:nowrap" class="ft18"><b> </b></p>
<p style="position:absolute;top:490px;left:98px;white-space:nowrap" class="ft18"><b>3 kap.</b></p>
<p style="position:absolute;top:10px;left:89px;white-space:nowrap" class="ft19"><b> </b></p>
<p style="position:absolute;top:516px;left:98px;white-space:nowrap" class="ft110"><b>Redovisning av n�tverksamhet</b></p>
<p style="position:absolute;top:15px;left:93px;white-space:nowrap" class="ft14"> </p>
<p style="position:absolute;top:514px;left:288px;white-space:nowrap" class="ft15">4</p>
<p style="position:absolute;top:10px;left:95px;white-space:nowrap" class="ft19"><b> </b></p>
<p style="position:absolute;top:542px;left:98px;white-space:nowrap" class="ft110"><b>2 �</b></p>
<p style="position:absolute;top:15px;left:99px;white-space:nowrap" class="ft14"> </p>
<p style="position:absolute;top:540px;left:116px;white-space:nowrap" class="ft15">5</p>
<p style="position:absolute;top:10px;left:101px;white-space:nowrap" class="ft19"><b> </b></p>
<p style="position:absolute;top:542px;left:120px;white-space:nowrap" class="ft110"><b> </b></p>
<p style="position:absolute;top:10px;left:105px;white-space:nowrap" class="ft10"> </p>
<p style="position:absolute;top:542px;left:135px;white-space:nowrap" class="ft11">N�tverksamhet ska ekonomiskt redovisas skilt fr�n annan verksamhet.</p>
<p style="position:absolute;top:10px;left:108px;white-space:nowrap" class="ft19"><b> </b></p>
<p style="position:absolute;top:577px;left:98px;white-space:nowrap" class="ft110"><b>4 �</b></p>
<p style="position:absolute;top:15px;left:113px;white-space:nowrap" class="ft14"> </p>
<p style="position:absolute;top:576px;left:116px;white-space:nowrap" class="ft15">6</p>
<p style="position:absolute;top:10px;left:114px;white-space:nowrap" class="ft19"><b> </b></p>
<p style="position:absolute;top:577px;left:120px;white-space:nowrap" class="ft110"><b> </b></p>
<p style="position:absolute;top:10px;left:119px;white-space:nowrap" class="ft10"> </p>
<p style="position:absolute;top:577px;left:135px;white-space:nowrap" class="ft11">Regeringen eller, efter regeringens bemyndigande, n�tmyndigheten</p>
<p style="position:absolute;top:595px;left:98px;white-space:nowrap" class="ft11">f�r meddela n�rmare f�reskrifter om redovisning av n�tverksamhet.</p>
<p style="position:absolute;top:10px;left:122px;white-space:nowrap" class="ft19"><b> </b></p>
<p style="position:absolute;top:630px;left:98px;white-space:nowrap" class="ft110"><b>5 �</b></p>
<p style="position:absolute;top:15px;left:126px;white-space:nowrap" class="ft14"> </p>
<p style="position:absolute;top:629px;left:116px;white-space:nowrap" class="ft15">7</p>
<p style="position:absolute;top:10px;left:128px;white-space:nowrap" class="ft19"><b> </b></p>
<p style="position:absolute;top:630px;left:120px;white-space:nowrap" class="ft110"><b> </b></p>
<p style="position:absolute;top:10px;left:132px;white-space:nowrap" class="ft10"> </p>
<p style="position:absolute;top:630px;left:135px;white-space:nowrap" class="ft11">Revisor hos den som bedriver n�tverksamhet ska g�ra en s�rskild</p>
<p style="position:absolute;top:648px;left:98px;white-space:nowrap" class="ft11">granskning av redovisningen av verksamheten.</p>
<p style="position:absolute;top:666px;left:112px;white-space:nowrap" class="ft11">Revisorn ska �rligen i ett s�rskilt intyg avge ett utl�tande i fr�gan om re-</p>
<p style="position:absolute;top:683px;left:98px;white-space:nowrap" class="ft116">dovisningen av n�tverksamheten skett enligt g�llande best�mmelser. Intyget<br/>ska av f�retaget ges in till n�tmyndigheten.</p>
<p style="position:absolute;top:719px;left:112px;white-space:nowrap" class="ft11">Regeringen f�r meddela n�rmare f�reskrifter om revision av n�tverksam-</p>
<p style="position:absolute;top:736px;left:98px;white-space:nowrap" class="ft11">het.</p>
<p style="position:absolute;top:16px;left:135px;white-space:nowrap" class="ft111"> </p>
<p style="position:absolute;top:837px;left:98px;white-space:nowrap" class="ft111">1</p>
<p style="position:absolute;top:11px;left:137px;white-space:nowrap" class="ft112"> </p>
<p style="position:absolute;top:839px;left:105px;white-space:nowrap" class="ft113">Prop. 2007/08:60, bet. 2007/08:NU11, rskr. 2007/08:184.</p>
<p style="position:absolute;top:16px;left:141px;white-space:nowrap" class="ft111"> </p>
<p style="position:absolute;top:850px;left:98px;white-space:nowrap" class="ft111">2</p>
<p style="position:absolute;top:11px;left:143px;white-space:nowrap" class="ft112"> </p>
<p style="position:absolute;top:852px;left:105px;white-space:nowrap" class="ft113">Senaste lydelse av</p>
<p style="position:absolute;top:865px;left:98px;white-space:nowrap" class="ft117">1 kap. 4 a � 2005:404<br/>1 kap. 4 b � 2005:404.</p>
<p style="position:absolute;top:16px;left:146px;white-space:nowrap" class="ft111"> </p>
<p style="position:absolute;top:889px;left:98px;white-space:nowrap" class="ft111">3</p>
<p style="position:absolute;top:11px;left:147px;white-space:nowrap" class="ft112"> </p>
<p style="position:absolute;top:890px;left:105px;white-space:nowrap" class="ft113">Senaste lydelse 2005:404.</p>
<p style="position:absolute;top:16px;left:152px;white-space:nowrap" class="ft111"> </p>
<p style="position:absolute;top:901px;left:98px;white-space:nowrap" class="ft111">4</p>
<p style="position:absolute;top:11px;left:153px;white-space:nowrap" class="ft112"> </p>
<p style="position:absolute;top:903px;left:105px;white-space:nowrap" class="ft113">Senaste lydelse 2005:404.</p>
<p style="position:absolute;top:16px;left:156px;white-space:nowrap" class="ft111"> </p>
<p style="position:absolute;top:914px;left:98px;white-space:nowrap" class="ft111">5</p>
<p style="position:absolute;top:11px;left:158px;white-space:nowrap" class="ft112"> </p>
<p style="position:absolute;top:916px;left:105px;white-space:nowrap" class="ft113">Senaste lydelse 2005:404. �ndringen inneb�r bl.a. att andra stycket upph�vs.</p>
<p style="position:absolute;top:16px;left:162px;white-space:nowrap" class="ft111"> </p>
<p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft111">6</p>
<p style="position:absolute;top:11px;left:164px;white-space:nowrap" class="ft112"> </p>
<p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft113">Senaste lydelse 2005:404.</p>
<p style="position:absolute;top:16px;left:167px;white-space:nowrap" class="ft111"> </p>
<p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft111">7</p>
<p style="position:absolute;top:11px;left:168px;white-space:nowrap" class="ft112"> </p>
<p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft113">Senaste lydelse 2005:404.</p>
<p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft114"><b>SFS 2008:265</b></p>
<p style="position:absolute;top:221px;left:559px;white-space:nowrap" class="ft118">Utkom fr�n trycket<br/>den 27 maj 2008</p>
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<img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:10px;left:180px;white-space:nowrap" class="ft20"> </p>
<p style="position:absolute;top:943px;left:67px;white-space:nowrap" class="ft21">2</p>
<p style="position:absolute;top:9px;left:185px;white-space:nowrap" class="ft22"><b> </b></p>
<p style="position:absolute;top:72px;left:68px;white-space:nowrap" class="ft22"><b>SFS 2008:265</b></p>
<p style="position:absolute;top:15px;left:188px;white-space:nowrap" class="ft23"> </p>
<p style="position:absolute;top:962px;left:511px;white-space:nowrap" class="ft24">Thomson F�rlag AB, tel. 08-587 671 00</p>
<p style="position:absolute;top:972px;left:561px;white-space:nowrap" class="ft24">Elanders, V�llingby 2008</p>
<p style="position:absolute;top:9px;left:191px;white-space:nowrap" class="ft22"><b> </b></p>
<p style="position:absolute;top:71px;left:203px;white-space:nowrap" class="ft22"><b>7 kap.</b></p>
<p style="position:absolute;top:10px;left:195px;white-space:nowrap" class="ft25"><b> </b></p>
<p style="position:absolute;top:97px;left:203px;white-space:nowrap" class="ft26"><b>2 �</b></p>
<p style="position:absolute;top:15px;left:198px;white-space:nowrap" class="ft23"> </p>
<p style="position:absolute;top:95px;left:221px;white-space:nowrap" class="ft24">8</p>
<p style="position:absolute;top:10px;left:201px;white-space:nowrap" class="ft25"><b> </b></p>
<p style="position:absolute;top:97px;left:225px;white-space:nowrap" class="ft26"><b> </b></p>
<p style="position:absolute;top:10px;left:204px;white-space:nowrap" class="ft20"> </p>
<p style="position:absolute;top:97px;left:240px;white-space:nowrap" class="ft21">Om ett s�dant kommunalt f�retag som avses i 3 kap. 1618 �� kom-</p>
<p style="position:absolute;top:115px;left:203px;white-space:nowrap" class="ft210">munallagen (1991:900) bedriver s�dan verksamhet som avses i 1 � 1, ska<br/>verksamheten drivas p� aff�rsm�ssig grund och redovisas s�rskilt.</p>
<p style="position:absolute;top:10px;left:209px;white-space:nowrap" class="ft20"> </p>
<p style="position:absolute;top:169px;left:217px;white-space:nowrap" class="ft210">1. Denna lag tr�der i kraft den 1 juli 2008.<br/>2. �ldre f�reskrifter g�ller fortfarande i tillsyns�renden om redovisning</p>
<p style="position:absolute;top:204px;left:203px;white-space:nowrap" class="ft210">av fj�rrv�rmeverksamhet och i tillsyns�renden om revisorns granskning i<br/>fr�ga om r�kenskaps�r som b�rjat f�re den 1 juli 2008.</p>
<p style="position:absolute;top:257px;left:203px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p>
<p style="position:absolute;top:292px;left:203px;white-space:nowrap" class="ft21">MAUD OLOFSSON</p>
<p style="position:absolute;top:310px;left:433px;white-space:nowrap" class="ft210">Dan Sandberg<br/>(N�ringsdepartementet)</p>
<p style="position:absolute;top:16px;left:213px;white-space:nowrap" class="ft27"> </p>
<p style="position:absolute;top:937px;left:203px;white-space:nowrap" class="ft27">8</p>
<p style="position:absolute;top:11px;left:215px;white-space:nowrap" class="ft28"> </p>
<p style="position:absolute;top:939px;left:210px;white-space:nowrap" class="ft29">Senaste lydelse 2005:404.</p>
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</div>
;
1
Svensk f�rfattningssamling
Lag
om �ndring i ellagen (1997:857);
utf�rdad den 15 maj 2008.
Enligt riksdagens beslut
1
f�reskrivs i fr�ga om ellagen (1997:857)
2
dels
att 1 kap. 4 a och 4 b �� ska upph�ra att g�lla,
dels
att 1 kap. 1 �, 3 kap. 2, 4 och 5 ��, 7 kap. 2 � samt rubriken n�rmast
f�re 3 kap. 2 � ska ha f�ljande lydelse.
1 kap.
1 �
3
I denna lag ges f�reskrifter om elektriska anl�ggningar, om handel
med el i vissa fall samt om els�kerhet.
3 kap.
Redovisning av n�tverksamhet
4
2 �
5
N�tverksamhet ska ekonomiskt redovisas skilt fr�n annan verksamhet.
4 �
6
Regeringen eller, efter regeringens bemyndigande, n�tmyndigheten
f�r meddela n�rmare f�reskrifter om redovisning av n�tverksamhet.
5 �
7
Revisor hos den som bedriver n�tverksamhet ska g�ra en s�rskild
granskning av redovisningen av verksamheten.
Revisorn ska �rligen i ett s�rskilt intyg avge ett utl�tande i fr�gan om re-
dovisningen av n�tverksamheten skett enligt g�llande best�mmelser. Intyget
ska av f�retaget ges in till n�tmyndigheten.
Regeringen f�r meddela n�rmare f�reskrifter om revision av n�tverksam-
het.
1
Prop. 2007/08:60, bet. 2007/08:NU11, rskr. 2007/08:184.
2
Senaste lydelse av
1 kap. 4 a � 2005:404
1 kap. 4 b � 2005:404.
3
Senaste lydelse 2005:404.
4
Senaste lydelse 2005:404.
5
Senaste lydelse 2005:404. �ndringen inneb�r bl.a. att andra stycket upph�vs.
6
Senaste lydelse 2005:404.
7
Senaste lydelse 2005:404.
SFS 2008:265
Utkom fr�n trycket
den 27 maj 2008
2
SFS 2008:265
Thomson F�rlag AB, tel. 08-587 671 00
Elanders, V�llingby 2008
7 kap.
2 �
8
Om ett s�dant kommunalt f�retag som avses i 3 kap. 1618 �� kom-
munallagen (1991:900) bedriver s�dan verksamhet som avses i 1 � 1, ska
verksamheten drivas p� aff�rsm�ssig grund och redovisas s�rskilt.
1. Denna lag tr�der i kraft den 1 juli 2008.
2. �ldre f�reskrifter g�ller fortfarande i tillsyns�renden om redovisning
av fj�rrv�rmeverksamhet och i tillsyns�renden om revisorns granskning i
fr�ga om r�kenskaps�r som b�rjat f�re den 1 juli 2008.
P� regeringens v�gnar
MAUD OLOFSSON
Dan Sandberg
(N�ringsdepartementet)
8
Senaste lydelse 2005:404.
