SFS 2007:1310 Lag om ändring i lagen (1998:674) om inkomstgrundad ålderspension

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:DNKKDM+Times;color:#000000;} .ft11{font-size:27px;font-family:DNKKDN+Times;color:#000000;} .ft12{font-size:19px;font-family:DNKKDN+Times;color:#000000;} .ft13{font-size:8px;font-family:DNKKDM+Times;color:#000000;} .ft14{font-size:16px;font-family:DNKKDN+Times;color:#000000;} .ft15{font-size:14px;font-family:DNKKDN+Times;color:#000000;} .ft16{font-size:7px;font-family:DNKKDM+Times;color:#000000;} .ft17{font-size:12px;font-family:DNKKDM+Times;color:#000000;} .ft18{font-size:17px;font-family:DNKKDN+Times;color:#000000;} .ft19{font-size:19px;line-height:19px;font-family:DNKKDN+Times;color:#000000;} .ft110{font-size:14px;line-height:17px;font-family:DNKKDM+Times;color:#000000;} .ft111{font-size:12px;line-height:14px;font-family:DNKKDM+Times;color:#000000;} .ft112{font-size:12px;line-height:16px;font-family:DNKKDM+Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:DNKKDM+Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:922px;left:646px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:80px;left:77px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:192px;left:77px;white-space:nowrap" class="ft19"><b>Lag<br/>om �ndring i lagen (1998:674) om inkomstgrundad <br/>�lderspension;</b></p> <p style="position:absolute;top:267px;left:77px;white-space:nowrap" class="ft10">utf�rdad den 13 december 2007.</p> <p style="position:absolute;top:303px;left:91px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:301px;left:233px;white-space:nowrap" class="ft13">1 f�reskrivs att 2 kap. 21 � lagen (1998:674) om</p> <p style="position:absolute;top:320px;left:77px;white-space:nowrap" class="ft10">inkomstgrundad �lderspension ska ha f�ljande lydelse.</p> <p style="position:absolute;top:365px;left:77px;white-space:nowrap" class="ft14"><b>2 kap.</b></p> <p style="position:absolute;top:391px;left:77px;white-space:nowrap" class="ft15"><b>21 �</b></p> <p style="position:absolute;top:391px;left:117px;white-space:nowrap" class="ft10">Vid ber�kning av en f�rs�krads pensionsgrundande inkomster av an-</p> <p style="position:absolute;top:409px;left:77px;white-space:nowrap" class="ft110">st�llning ska avdrag g�ras f�r kostnader som denne har haft i arbetet, i den<br/>utstr�ckning kostnaderna, minskade med kostnadsers�ttning som den f�rs�k-<br/>rade har f�tt, �verstiger 5 000 kronor. Avdrag ska ocks� g�ras f�r debiterad<br/>allm�n pensionsavgift som den f�rs�krade ska betala f�r dessa inkomster en-<br/>ligt lagen (1994:1744) om allm�n pensionsavgift. Avdraget f�r den allm�nna<br/>pensionsavgiften ska i f�rsta hand g�ras fr�n inkomst enligt 5 �.</p> <p style="position:absolute;top:533px;left:91px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2008 och till�mpas f�rsta g�ngen vid</p> <p style="position:absolute;top:551px;left:77px;white-space:nowrap" class="ft10">fastst�llande av pensionsgrundande inkomst f�r intj�nande�ret 2008.</p> <p style="position:absolute;top:586px;left:77px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:621px;left:77px;white-space:nowrap" class="ft10">G�RAN H�GGLUND</p> <p style="position:absolute;top:639px;left:307px;white-space:nowrap" class="ft110">Kjell Rempler<br/>(Socialdepartementet)</p> <p style="position:absolute;top:906px;left:77px;white-space:nowrap" class="ft111">1 Prop. 2007/08:1, �lderspensionssystemet vid sidan av statsbudgeten, <br/>bet. 2007/08:SfU1, rskr. 2007/08:68.</p> <p style="position:absolute;top:175px;left:538px;white-space:nowrap" class="ft18"><b>SFS 2007:1310</b></p> <p style="position:absolute;top:200px;left:538px;white-space:nowrap" class="ft112">Utkom fr�n trycket<br/>den 21 december 2007</p> </div> <div id="page2-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:942px;left:491px;white-space:nowrap" class="ft20">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:951px;left:540px;white-space:nowrap" class="ft20">Elanders, V�llingby 2007</p> </div> </div> ;