SFS 2011:1204 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 1 december 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:327px;white-space:nowrap" class="ft13">1 f�reskrivs att 17 kap. 22 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>17 kap.</b></p> <p style="position:absolute;top:489px;left:172px;white-space:nowrap" class="ft15"><b>22 a �</b></p> <p style="position:absolute;top:487px;left:208px;white-space:nowrap" class="ft13">3</p> <p style="position:absolute;top:489px;left:227px;white-space:nowrap" class="ft10">Elcertifikat behandlas som lagertillg�ngar om den skattskyldige</p> <p style="position:absolute;top:507px;left:187px;white-space:nowrap" class="ft10">1. innehar en s�dan anl�ggning som ber�ttigar den skattskyldige att bli</p> <p style="position:absolute;top:524px;left:172px;white-space:nowrap" class="ft10">tilldelad elcertifikat enligt 2 kap. lagen (2011:1200) om elcertifikat, eller</p> <p style="position:absolute;top:542px;left:187px;white-space:nowrap" class="ft10">2. i n�ringsverksamhet �r kvotpliktig enligt 4 kap. lagen om elcertifikat.</p> <p style="position:absolute;top:578px;left:187px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2012.</p> <p style="position:absolute;top:614px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:649px;left:172px;white-space:nowrap" class="ft10">PETER NORMAN</p> <p style="position:absolute;top:667px;left:403px;white-space:nowrap" class="ft110">Christina Eng<br/>(Finansdepartementet)</p> <p style="position:absolute;top:1011px;left:172px;white-space:nowrap" class="ft16">1 Prop. 2010/11:155, bet. 2011/12:NU6, rskr. 2011/12:46.</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 2006:983.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft18"><b>SFS 2011:1204</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft111">Utkom fr�n trycket<br/>den 9 december 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:564px;white-space:nowrap" class="ft20">Karnov Group Sweden 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> ;