SFS 2011:477 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:TimesNewRoman,Bold;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:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft19{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft110{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft111{font-size:12px;line-height:15px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;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="ft19"><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 12 maj 2011.</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:333px;white-space:nowrap" class="ft13">1 f�reskrivs att 61 kap. 8 � 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>61 kap.</b></p> <p style="position:absolute;top:489px;left:172px;white-space:nowrap" class="ft15"><b>8 �</b></p> <p style="position:absolute;top:489px;left:205px;white-space:nowrap" class="ft10">Vid ber�kning av f�rm�nsv�rdet ska anskaffningsutgiften f�r eventuell</p> <p style="position:absolute;top:507px;left:172px;white-space:nowrap" class="ft110">extrautrustning som ing�r i f�rm�nen l�ggas till nybilspriset, dock inte an-<br/>skaffningsutgiften f�r en anordning som hindrar att bilen startas och k�rs av<br/>f�rare som har alkohol i utandningsluften (alkol�s).</p> <p style="position:absolute;top:560px;left:187px;white-space:nowrap" class="ft10">F�rsta stycket g�ller inte om nybilspriset ber�knats enligt 7 �.</p> <p style="position:absolute;top:596px;left:187px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 juli 2011 och till�mpas f�rsta g�ngen vid</p> <p style="position:absolute;top:614px;left:172px;white-space:nowrap" class="ft10">2012 �rs taxering.</p> <p style="position:absolute;top:649px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:684px;left:172px;white-space:nowrap" class="ft10">ANDERS BORG</p> <p style="position:absolute;top:702px;left:403px;white-space:nowrap" class="ft110">Peter Ljungqvist<br/>(Finansdepartementet)</p> <p style="position:absolute;top:1040px;left:172px;white-space:nowrap" class="ft16">1 Prop. 2010/11:58, bet. 2010/11:SkU29, rskr. 2010/11:209.</p> <p style="position:absolute;top:1053px;left:172px;white-space:nowrap" class="ft16">2 Lagen omtryckt 2008:803.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft18"><b>SFS 2011:477</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft111">Utkom fr�n trycket<br/>den 24 maj 2011</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:1059px;left:539px;white-space:nowrap" class="ft20">Thomson Reuters Professional AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft20">Edita V�stra Aros, V�ster�s 2011</p> </div> </div> ;