SFS 2018:1385 Lag om ändring i skatteförfarandelagen (2011:1244)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:28px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft12{font-size:21px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft13{font-size:11px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft14{font-size:18px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft15{font-size:17px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft16{font-size:9px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft17{font-size:13px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft18{font-size:19px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft19{font-size:19px;font-family:FIQDKE+TimesNewRomanPS;color:#000000;} .ft110{font-size:14px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft111{font-size:14px;font-family:AGBUSO+TimesNewRomanPSMT;color:#000000;} .ft112{font-size:17px;line-height:20px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft113{font-size:18px;line-height:29px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft114{font-size:14px;line-height:18px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1129px;left:794px;white-space:nowrap" class="ft10">1 </p> <p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:222px;left:98px;white-space:nowrap" class="ft12"><b>Lag </b></p> <p style="position:absolute;top:246px;left:98px;white-space:nowrap" class="ft12"><b>om �ndring i skattef�rfarandelagen (2011:1244) </b></p> <p style="position:absolute;top:284px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 28 juni 2018 </p> <p style="position:absolute;top:325px;left:98px;white-space:nowrap" class="ft112">Enligt riksdagens beslut1 f�reskrivs att 31 kap. 17 � skattef�rfarandelagen <br/>(2011:1244) ska ha f�ljande lydelse. </p> <p style="position:absolute;top:406px;left:98px;white-space:nowrap" class="ft112"><b>31 kap. <br/>17 �</b> Den som g�r avdrag f�r uppskovsbelopp enligt 47 kap. inkomst-<br/>skattelagen (1999:1229) vid avyttring av en privatbostadsfastighet eller en <br/>privatbostadsr�tt ska l�mna uppgift om beteckningen p� ers�ttnings-<br/>bostaden. </p> <p style="position:absolute;top:518px;left:115px;white-space:nowrap" class="ft10">Om ers�ttningsbostaden �r en bostad i ett privatbostadsf�retag eller i ett </p> <p style="position:absolute;top:538px;left:98px;white-space:nowrap" class="ft112">f�retag som avses i 47 kap. 5 b � inkomstskattelagen, ska �ven n�dv�ndiga <br/>identifikationsuppgifter f�r f�retaget l�mnas. </p> <p style="position:absolute;top:579px;left:115px;white-space:nowrap" class="ft10">Om ers�ttningsbostaden f�rv�rvas efter det �r d� ursprungsbostaden </p> <p style="position:absolute;top:599px;left:98px;white-space:nowrap" class="ft112">avyttrades, ska uppgifterna l�mnas i inkomstdeklarationen f�r det �r d� <br/>ers�ttningsbostaden f�rv�rvades. </p> <p style="position:absolute;top:662px;left:115px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 augusti 2018. </p> <p style="position:absolute;top:703px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:744px;left:98px;white-space:nowrap" class="ft10">IBRAHIM BAYLAN </p> <p style="position:absolute;top:764px;left:385px;white-space:nowrap" class="ft112">Claes Lundgren <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1142px;left:98px;white-space:nowrap" class="ft16">1 Prop. 2017/18:99, bet. 2017/18:FiU21, rskr. 2017/18:435. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft18"><b>SFS</b></p> <p style="position:absolute;top:221px;left:683px;white-space:nowrap" class="ft19"><b> 2018:1385 </b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft114">Publicerad <br/>den</p> <p style="position:absolute;top:263px;left:671px;white-space:nowrap" class="ft111"> 4 juli 2018 </p> </div> </div> ;