SFS 2008:276 Lag om ändring i kupongskattelagen (1970:624)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:Times;color:#000000;} .ft11{font-size:14px;font-family:Times;color:#000000;} .ft12{font-size:27px;font-family:Times;color:#000000;} .ft13{font-size:19px;font-family:Times;color:#000000;} .ft14{font-size:9px;font-family:Times;color:#000000;} .ft15{font-size:8px;font-family:Times;color:#000000;} .ft16{font-size:15px;font-family:Times;color:#000000;} .ft17{font-size:14px;font-family:Times;color:#000000;} .ft18{font-size:7px;font-family:Times;color:#000000;} .ft19{font-size:13px;font-family:Times;color:#000000;} .ft110{font-size:12px;font-family:Times;color:#000000;} .ft111{font-size:17px;font-family:Times;color:#000000;} .ft112{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft113{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft114{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:9px;font-family:Times;color:#000000;} .ft21{font-size:8px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:744px;height:1071px;"> <img width="744" height="1071" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:11px;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:8px;left:32px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:213px;left:98px;white-space:nowrap" class="ft112"><b>Lag<br/>om �ndring i kupongskattelagen (1970:624);</b></p> <p style="position:absolute;top:11px;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:305px;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:269px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:11px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:305px;left:273px;white-space:nowrap" class="ft11"> f�reskrivs att 11 </p> <p style="position:absolute;top:305px;left:401px;white-space:nowrap" class="ft11">b </p> <p style="position:absolute;top:305px;left:412px;white-space:nowrap" class="ft11">� kupongskattelagen</p> <p style="position:absolute;top:322px;left:98px;white-space:nowrap" class="ft11">(1970:624)</p> <p style="position:absolute;top:15px;left:47px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:320px;left:162px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:11px;left:48px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:322px;left:166px;white-space:nowrap" class="ft11"> ska ha f�ljande lydelse.</p> <p style="position:absolute;top:11px;left:53px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:358px;left:98px;white-space:nowrap" class="ft17"><b>11 b �</b></p> <p style="position:absolute;top:15px;left:56px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:356px;left:135px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:11px;left:59px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:358px;left:139px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:11px;left:62px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:358px;left:154px;white-space:nowrap" class="ft11">Vid utdelning p� andel i en investeringsfond ska fondbolaget an-</p> <p style="position:absolute;top:375px;left:98px;white-space:nowrap" class="ft113">svara f�r de uppgifter som den centrala v�rdepappersf�rvararen har enligt<br/>7 �, 8 � f�rsta och andra styckena, 911, 20 och 22 ��.</p> <p style="position:absolute;top:411px;left:112px;white-space:nowrap" class="ft11">Uppgift enligt 7 � f�rsta stycket ska l�mnas p� det s�tt som f�reskrivs i</p> <p style="position:absolute;top:428px;left:98px;white-space:nowrap" class="ft113">7 � andra stycket i samband med registreringen av andelsinnehavet samt i<br/>�vrigt n�r fondbolaget eller f�rvaltaren beg�r det, av den som registreringen<br/>avser enligt lagen (2004:46) om investeringsfonder. Om utdelning p� andel i<br/>en investeringsfond inte betalats ut p� grund av att andels�garen inte regist-<br/>rerats, ska skatt inte inneh�llas f�re utbetalning av utdelningen.</p> <p style="position:absolute;top:516px;left:112px;white-space:nowrap" class="ft11">Det som s�gs om fondbolaget i denna paragraf g�ller �ven v�rdepappers-</p> <p style="position:absolute;top:534px;left:98px;white-space:nowrap" class="ft113">bolag och svenska kreditinstitut som har tillst�nd f�r fondverksamhet enligt<br/>1 kap. 5 � lagen om investeringsfonder.</p> <p style="position:absolute;top:569px;left:112px;white-space:nowrap" class="ft11">Av 1 kap. 1 � f�rsta stycket 14 lagen om investeringsfonder framg�r att ett</p> <p style="position:absolute;top:587px;left:98px;white-space:nowrap" class="ft11">f�rvaringsinstitut sk�ter in- och utbetalningar avseende en investeringsfond.</p> <p style="position:absolute;top:11px;left:66px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:623px;left:112px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 23 juli 2008.</p> <p style="position:absolute;top:659px;left:98px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:694px;left:98px;white-space:nowrap" class="ft11">ANDERS BORG</p> <p style="position:absolute;top:712px;left:328px;white-space:nowrap" class="ft113">Fredrik L�fstedt<br/>(Finansdepartementet)</p> <p style="position:absolute;top:16px;left:71px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:915px;left:98px;white-space:nowrap" class="ft18">1</p> <p style="position:absolute;top:12px;left:72px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:916px;left:105px;white-space:nowrap" class="ft110">Prop. 2007/08:57, bet. 2007/08:FiU30, rskr. 2007/08:169.</p> <p style="position:absolute;top:16px;left:77px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft18">2</p> <p style="position:absolute;top:12px;left:78px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft110">Senaste lydelse av lagens rubrik 1974:996.</p> <p style="position:absolute;top:16px;left:81px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft18">3</p> <p style="position:absolute;top:12px;left:83px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft110">Senaste lydelse 2005:1141.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft111"><b>SFS 2008:276</b></p> <p style="position:absolute;top:222px;left:559px;white-space:nowrap" class="ft114">Utkom fr�n trycket<br/>den 27 maj 2008</p> </div> <div id="page2-div" style="position:relative;width:744px;height:1071px;"> <img width="744" height="1071" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:15px;left:95px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:963px;left:512px;white-space:nowrap" class="ft21">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:973px;left:561px;white-space:nowrap" class="ft21">Elanders, V�llingby 2008</p> </div> </div> ;