SFS 2008:813 Lag om ändring i inkomstskattelagen (1999:1229)

<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:16px;font-family:Times;color:#000000;} .ft17{font-size:15px;font-family:Times;color:#000000;} .ft18{font-size:14px;font-family:Times;color:#000000;} .ft19{font-size:7px;font-family:Times;color:#000000;} .ft110{font-size:13px;font-family:Times;color:#000000;} .ft111{font-size:12px;font-family:Times;color:#000000;} .ft112{font-size:17px;font-family:Times;color:#000000;} .ft113{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft114{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft115{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:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:10px;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:7px;left:32px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:213px;left:98px;white-space:nowrap" class="ft113"><b>Lag<br/>om �ndring i inkomstskattelagen (1999:1229);</b></p> <p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:269px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 29 oktober 2008.</p> <p style="position:absolute;top:304px;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:256px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:10px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:304px;left:261px;white-space:nowrap" class="ft11"> f�reskrivs att 8 kap. 22 � och 55 kap. 2 � in-</p> <p style="position:absolute;top:322px;left:98px;white-space:nowrap" class="ft11">komstskattelagen (1999:1229)</p> <p style="position:absolute;top:15px;left:47px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:320px;left:273px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:10px;left:48px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:322px;left:278px;white-space:nowrap" class="ft11"> ska ha f�ljande lydelse.</p> <p style="position:absolute;top:9px;left:53px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:367px;left:98px;white-space:nowrap" class="ft16"><b>8 kap.</b></p> <p style="position:absolute;top:10px;left:57px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:393px;left:98px;white-space:nowrap" class="ft18"><b>22 � </b></p> <p style="position:absolute;top:10px;left:60px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:393px;left:138px;white-space:nowrap" class="ft11">F�rs�kringsers�ttningar och andra ers�ttningar f�r skada eller lik-</p> <p style="position:absolute;top:410px;left:98px;white-space:nowrap" class="ft11">nande p� tillg�ngar �r skattefria. Detta g�ller dock inte till den del</p> <p style="position:absolute;top:428px;left:112px;white-space:nowrap" class="ft11"> ers�ttningen avser tillg�ngar i n�ringsverksamhet eller p� n�got annat</p> <p style="position:absolute;top:446px;left:98px;white-space:nowrap" class="ft11">s�tt avser en inkomst eller en utgift i n�ringsverksamhet, eller</p> <p style="position:absolute;top:463px;left:112px;white-space:nowrap" class="ft11"> ers�ttningen betalas ut p� grund av garantier av ins�ttningar, investerar-</p> <p style="position:absolute;top:481px;left:98px;white-space:nowrap" class="ft114">skydd eller f�rs�kring enligt 55 kap. och avser ers�ttning f�r r�nta eller f�r<br/>finansiella instrument.</p> <p style="position:absolute;top:516px;left:112px;white-space:nowrap" class="ft11">I 45 kap. 26 � finns best�mmelser om att s�dana belopp som avses i f�rsta</p> <p style="position:absolute;top:534px;left:98px;white-space:nowrap" class="ft11">stycket i vissa fall beaktas vid ber�kning av kapitalvinst p� fastighet.</p> <p style="position:absolute;top:9px;left:65px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:579px;left:98px;white-space:nowrap" class="ft16"><b>55 kap.</b></p> <p style="position:absolute;top:10px;left:68px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:604px;left:98px;white-space:nowrap" class="ft18"><b>2 � </b></p> <p style="position:absolute;top:10px;left:72px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:604px;left:130px;white-space:nowrap" class="ft11">Ers�ttning som betalas ut av garantimyndigheten enligt lagen</p> <p style="position:absolute;top:622px;left:98px;white-space:nowrap" class="ft114">(1995:1571) om ins�ttningsgaranti eller ers�ttning som betalas ut p� grund<br/>av en garanti till ins�ttare som st�llts ut med st�d av lagen (2008:812) om<br/>statliga garantier till ins�ttare i utl�ndska instituts filialer i Sverige, anses ut-<br/>betald av det institut d�r ins�ttningen gjorts.</p> <p style="position:absolute;top:10px;left:75px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:711px;left:112px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft dagen efter den dag d� lagen enligt uppgift p� den</p> <p style="position:absolute;top:729px;left:98px;white-space:nowrap" class="ft11">kommit ut fr�n trycket i Svensk f�rfattningssamling.</p> <p style="position:absolute;top:764px;left:98px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:800px;left:98px;white-space:nowrap" class="ft11">ANDERS BORG</p> <p style="position:absolute;top:817px;left:328px;white-space:nowrap" class="ft114">Per Classon<br/>(Finansdepartementet)</p> <p style="position:absolute;top:16px;left:80px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft19">1</p> <p style="position:absolute;top:11px;left:81px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft111">Prop. 2008/09:49, bet. 2008/09:FiU14, rskr. 2008/09:16.</p> <p style="position:absolute;top:16px;left:86px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft19">2</p> <p style="position:absolute;top:11px;left:87px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft111">Lagen omtryckt 2008:803.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft112"><b>SFS 2008:813</b></p> <p style="position:absolute;top:221px;left:559px;white-space:nowrap" class="ft115">Utkom fr�n trycket<br/>den 29 oktober 2008</p> </div> <div id="page2-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:15px;left:98px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:962px;left:512px;white-space:nowrap" class="ft21">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:561px;white-space:nowrap" class="ft21">Elanders, V�llingby 2008</p> </div> </div> ;