SFS 2009:1490 Lag om ändring i inkomstskattelagen (1999:1229)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft11{font-size:27px;font-family:Times;color:#000000;} .ft12{font-size:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft13{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft14{font-size:16px;font-family:TimesNewRoman,Bold;color:#000000;} .ft15{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft16{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft17{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft18{font-size:14px;font-family:TimesNewRoman,Italic;color:#000000;} .ft19{font-size:17px;font-family:Times;color:#000000;} .ft110{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft111{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft112{font-size:12px;line-height:15px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft21{font-size:16px;font-family:Times;color:#000000;} .ft22{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft23{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:741px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:197px;left:172px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:309px;left:172px;white-space:nowrap" class="ft110"><b>Lag<br/>om �ndring i inkomstskattelagen (1999:1229);</b></p> <p style="position:absolute;top:365px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 10 december 2009.</p> <p style="position:absolute;top:401px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:399px;left:328px;white-space:nowrap" class="ft13">1 f�reskrivs att 63 kap. 3 a � inkomstskattelagen</p> <p style="position:absolute;top:418px;left:172px;white-space:nowrap" class="ft10">(1999:1229)</p> <p style="position:absolute;top:416px;left:244px;white-space:nowrap" class="ft13">2 ska ha f�ljande lydelse.</p> <p style="position:absolute;top:463px;left:172px;white-space:nowrap" class="ft14"><b>63 kap.</b></p> <p style="position:absolute;top:489px;left:172px;white-space:nowrap" class="ft15"><b>3 a �</b></p> <p style="position:absolute;top:487px;left:201px;white-space:nowrap" class="ft13">3</p> <p style="position:absolute;top:489px;left:220px;white-space:nowrap" class="ft10">F�r dem som vid beskattnings�rets ing�ng har fyllt 65 �r �r grundav-</p> <p style="position:absolute;top:507px;left:172px;white-space:nowrap" class="ft10">draget beloppet enligt 3 � med till�gg av f�ljande s�rskilda belopp.</p> <p style="position:absolute;top:915px;left:187px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2010 och till�mpas f�rsta g�ngen vid</p> <p style="position:absolute;top:933px;left:172px;white-space:nowrap" class="ft10">2011 �rs taxering.</p> <p style="position:absolute;top:1011px;left:172px;white-space:nowrap" class="ft16">1 Prop. 2009/10:29, bet. 2009/10:SkU24, rskr. 2009/10:111.</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft16">2 Lagen omtryckt 2008:803.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft16">3 Senaste lydelse 2008:1306.</p> <p style="position:absolute;top:539px;left:172px;white-space:nowrap" class="ft18"><i>Taxerad f�rv�rvsinkomst</i></p> <p style="position:absolute;top:565px;left:172px;white-space:nowrap" class="ft10">�verstiger inte 0,99 prisbasbelopp</p> <p style="position:absolute;top:591px;left:172px;white-space:nowrap" class="ft111">�verstiger 0,99 men inte 2,72 pris-<br/>basbelopp</p> <p style="position:absolute;top:652px;left:172px;white-space:nowrap" class="ft111">�verstiger 2,72 men inte 3,11 pris-<br/>basbelopp</p> <p style="position:absolute;top:695px;left:172px;white-space:nowrap" class="ft111">�verstiger 3,11 men inte 3,9 pris-<br/>basbelopp</p> <p style="position:absolute;top:757px;left:172px;white-space:nowrap" class="ft111">�verstiger 3,9 men inte 7,88 pris-<br/>basbelopp</p> <p style="position:absolute;top:818px;left:172px;white-space:nowrap" class="ft111">�verstiger 7,88 men inte 9,1568 pris-<br/>basbelopp</p> <p style="position:absolute;top:879px;left:172px;white-space:nowrap" class="ft10">�verstiger 9,1568 prisbasbelopp</p> <p style="position:absolute;top:539px;left:401px;white-space:nowrap" class="ft18"><i>S�rskilt belopp</i></p> <p style="position:absolute;top:565px;left:401px;white-space:nowrap" class="ft10">0,5094 prisbasbelopp</p> <p style="position:absolute;top:591px;left:401px;white-space:nowrap" class="ft111">0,7074 prisbasbelopp minskat med<br/>20 </p> <p style="position:absolute;top:608px;left:419px;white-space:nowrap" class="ft10">procent av den taxerade f�r-</p> <p style="position:absolute;top:626px;left:401px;white-space:nowrap" class="ft10">v�rvsinkomsten</p> <p style="position:absolute;top:652px;left:401px;white-space:nowrap" class="ft10">0,1624 prisbasbelopp</p> <p style="position:absolute;top:695px;left:401px;white-space:nowrap" class="ft111">10 procent av den taxerade f�rv�rvs-<br/>inkomsten minskat med 0,1486 pris-<br/>basbelopp</p> <p style="position:absolute;top:757px;left:401px;white-space:nowrap" class="ft10">0,2219 prisbasbelopp </p> <p style="position:absolute;top:757px;left:545px;white-space:nowrap" class="ft10">�kat </p> <p style="position:absolute;top:757px;left:590px;white-space:nowrap" class="ft10">med</p> <p style="position:absolute;top:774px;left:401px;white-space:nowrap" class="ft10">0,5 </p> <p style="position:absolute;top:774px;left:423px;white-space:nowrap" class="ft10">procent av den taxerade f�r-</p> <p style="position:absolute;top:792px;left:401px;white-space:nowrap" class="ft10">v�rvsinkomsten</p> <p style="position:absolute;top:818px;left:401px;white-space:nowrap" class="ft111">1,0099 prisbasbelopp minskat med<br/>9,5 </p> <p style="position:absolute;top:836px;left:423px;white-space:nowrap" class="ft10">procent av den taxerade f�r-</p> <p style="position:absolute;top:853px;left:401px;white-space:nowrap" class="ft10">v�rvsinkomsten</p> <p style="position:absolute;top:879px;left:401px;white-space:nowrap" class="ft10">0,14 prisbasbelopp</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft19"><b>SFS 2009:1490</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft112">Utkom fr�n trycket<br/>den 18 december 2009</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:141px;white-space:nowrap" class="ft20">2</p> <p style="position:absolute;top:169px;left:142px;white-space:nowrap" class="ft21"><b>SFS 2009:1490</b></p> <p style="position:absolute;top:1059px;left:538px;white-space:nowrap" class="ft22">Thomson Reuters Professional AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft22">Edita V�stra Aros, V�ster�s 2009</p> <p style="position:absolute;top:168px;left:277px;white-space:nowrap" class="ft20">P� regeringens v�gnar</p> <p style="position:absolute;top:203px;left:277px;white-space:nowrap" class="ft20">ANDERS BORG</p> <p style="position:absolute;top:221px;left:508px;white-space:nowrap" class="ft23">Fredrik L�fstedt<br/>(Finansdepartementet)</p> </div> </div> ;