SFS 2016:1079 Lag om ändring i lagen (2016:506) om ändring i lagen (2015:750) om ändring i lagen (1994:1776) om skatt på energi

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:GPODHD+TimesNewRomanPS;color:#000000;} .ft11{font-size:27px;font-family:GPODHE+TimesNewRomanPS;color:#000000;} .ft12{font-size:19px;font-family:GPODHE+TimesNewRomanPS;color:#000000;} .ft13{font-size:8px;font-family:GPODHD+TimesNewRomanPS;color:#000000;} .ft14{font-size:15px;font-family:GPODHE+TimesNewRomanPS;color:#000000;} .ft15{font-size:14px;font-family:GPODHE+TimesNewRomanPS;color:#000000;} .ft16{font-size:7px;font-family:GPODHD+TimesNewRomanPS;color:#000000;} .ft17{font-size:12px;font-family:GPODHD+TimesNewRomanPS;color:#000000;} .ft18{font-size:19px;line-height:19px;font-family:GPODHE+TimesNewRomanPS;color:#000000;} .ft19{font-size:14px;line-height:17px;font-family:GPODHD+TimesNewRomanPS;color:#000000;} .ft110{font-size:12px;line-height:12px;font-family:GPODHD+TimesNewRomanPS;color:#000000;} .ft111{font-size:12px;line-height:14px;font-family:GPODHD+TimesNewRomanPS;color:#000000;} .ft112{font-size:12px;line-height:15px;font-family:GPODHD+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; 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padding: 0;} .ft50{font-size:14px;font-family:GPODHD+TimesNewRomanPS;color:#000000;} .ft51{font-size:15px;font-family:GPODHE+TimesNewRomanPS;color:#000000;} .ft52{font-size:12px;font-family:GPODHD+TimesNewRomanPS;color:#000000;} .ft53{font-size:14px;line-height:17px;font-family:GPODHD+TimesNewRomanPS;color:#000000;} .ft54{font-size:12px;line-height:14px;font-family:GPODHD+TimesNewRomanPS;color:#000000;} .ft55{font-size:12px;line-height:12px;font-family:GPODHD+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft60{font-size:8px;font-family:GPODHD+TimesNewRomanPS;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;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="ft18"><b>Lag<br/>om �ndring i lagen (2016:506) om �ndring i lagen <br/>(2015:750) om �ndring i lagen (1994:1776) om <br/>skatt p� energi;</b></p> <p style="position:absolute;top:287px;left:77px;white-space:nowrap" class="ft10">utf�rdad den 24 november 2016.</p> <p style="position:absolute;top:322px;left:91px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:320px;left:230px;white-space:nowrap" class="ft13">1 f�reskrivs att 6 a kap. 1 � lagen (1994:1776) om</p> <p style="position:absolute;top:339px;left:77px;white-space:nowrap" class="ft19">skatt p� energi i st�llet f�r lydelsen enligt lagen (2016:506) om �ndring i<br/>lagen (2015:750) om �ndring i n�mnda lag ska ha f�ljande lydelse.</p> <p style="position:absolute;top:401px;left:77px;white-space:nowrap" class="ft14"><b>6 a kap.</b></p> <p style="position:absolute;top:427px;left:77px;white-space:nowrap" class="ft15"><b>1 �</b></p> <p style="position:absolute;top:426px;left:109px;white-space:nowrap" class="ft10">Br�nsle som anv�nds f�r nedan angivna �ndam�l, i f�rekommande fall</p> <p style="position:absolute;top:444px;left:77px;white-space:nowrap" class="ft19">med undantag f�r vissa br�nsleslag, ska helt eller delvis befrias fr�n skatt en-<br/>ligt f�ljande, om inte annat anges.</p> <p style="position:absolute;top:923px;left:77px;white-space:nowrap" class="ft16">1 Prop. 2016/17:1, bet. 2016/17:FiU1, rskr. 2016/17:49.</p> <p style="position:absolute;top:488px;left:77px;white-space:nowrap" class="ft17">�ndam�l</p> <p style="position:absolute;top:488px;left:204px;white-space:nowrap" class="ft110">Br�nsle som <br/>inte ger <br/>befrielse</p> <p style="position:absolute;top:488px;left:278px;white-space:nowrap" class="ft110">Befrielse <br/>fr�n energi-<br/>skatt</p> <p style="position:absolute;top:488px;left:354px;white-space:nowrap" class="ft110">Befrielse fr�n <br/>koldioxid-<br/>skatt</p> <p style="position:absolute;top:488px;left:430px;white-space:nowrap" class="ft110">Befrielse fr�n <br/>svavel-<br/>skatt</p> <p style="position:absolute;top:564px;left:77px;white-space:nowrap" class="ft17">1. F�rbrukning</p> <p style="position:absolute;top:597px;left:77px;white-space:nowrap" class="ft111">a) f�r annat �ndam�l<br/>�n som motorbr�nsle<br/>eller som br�nsle f�r<br/>uppv�rmning</p> <p style="position:absolute;top:597px;left:278px;white-space:nowrap" class="ft17">100 procent</p> <p style="position:absolute;top:597px;left:354px;white-space:nowrap" class="ft17">100 procent</p> <p style="position:absolute;top:597px;left:430px;white-space:nowrap" class="ft17">100 procent</p> <p style="position:absolute;top:677px;left:77px;white-space:nowrap" class="ft111">b) i metallurgiska pro-<br/>cesser under f�ruts�tt-<br/>ning att det ing�ende<br/>materialet genom upp-<br/>v�rmning i ugnar f�r-<br/>�ndras kemiskt eller<br/>dess inre fysikaliska<br/>struktur f�r�ndras el-<br/>ler bibeh�lls i sk�nkar<br/>eller liknande k�rl</p> <p style="position:absolute;top:677px;left:278px;white-space:nowrap" class="ft17">100 procent</p> <p style="position:absolute;top:677px;left:354px;white-space:nowrap" class="ft17">100 procent</p> <p style="position:absolute;top:677px;left:430px;white-space:nowrap" class="ft17">100 procent</p> <p style="position:absolute;top:175px;left:536px;white-space:nowrap" class="ft12"><b>SFS 2016:1079</b></p> <p style="position:absolute;top:202px;left:536px;white-space:nowrap" class="ft112">Utkom fr�n trycket<br/>den 2 december 2016</p> </div> <div id="page2-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:46px;white-space:nowrap" class="ft20">2</p> <p style="position:absolute;top:51px;left:46px;white-space:nowrap" class="ft21"><b>SFS 2016:1079</b></p> <p style="position:absolute;top:130px;left:181px;white-space:nowrap" class="ft23">c) i annat fall �n som<br/>avses i a eller b, d�<br/>br�nslet i en och<br/>samma process an-<br/>v�nds b�de som<br/>br�nsle f�r uppv�rm-<br/>ning och f�r annat �n-<br/>dam�l �n som motor-<br/>br�nsle eller br�nsle<br/>f�r uppv�rmning</p> <p style="position:absolute;top:130px;left:383px;white-space:nowrap" class="ft22">100 procent</p> <p style="position:absolute;top:130px;left:459px;white-space:nowrap" class="ft22">100 procent</p> <p style="position:absolute;top:130px;left:534px;white-space:nowrap" class="ft22">100 procent</p> <p style="position:absolute;top:296px;left:181px;white-space:nowrap" class="ft23">2. F�rbrukning i t�g el-<br/>ler annat sp�rbundet<br/>f�rdmedel</p> <p style="position:absolute;top:296px;left:309px;white-space:nowrap" class="ft23">Bensin, <br/>br�nsle som <br/>avses i 2 kap. <br/>1 � f�rsta <br/>stycket 3 b </p> <p style="position:absolute;top:296px;left:383px;white-space:nowrap" class="ft22">100 procent</p> <p style="position:absolute;top:296px;left:459px;white-space:nowrap" class="ft22">100 procent </p> <p style="position:absolute;top:296px;left:534px;white-space:nowrap" class="ft22">100 procent</p> <p style="position:absolute;top:390px;left:181px;white-space:nowrap" class="ft23">3. F�rbrukning i<br/>skepp, n�r skeppet inte<br/>anv�nds f�r privat �n-<br/>dam�l</p> <p style="position:absolute;top:390px;left:309px;white-space:nowrap" class="ft23">Bensin, <br/>br�nsle som <br/>avses i 2 kap. <br/>1 � f�rsta <br/>stycket 3 b</p> <p style="position:absolute;top:390px;left:383px;white-space:nowrap" class="ft22">100 procent</p> <p style="position:absolute;top:390px;left:459px;white-space:nowrap" class="ft22">100 procent</p> <p style="position:absolute;top:390px;left:534px;white-space:nowrap" class="ft22">100 procent</p> <p style="position:absolute;top:485px;left:181px;white-space:nowrap" class="ft23">4. F�rbrukning i b�t<br/>f�r vilken medgivande<br/>l�mnats enligt 2 kap.<br/>9 � eller f�r vilken<br/>fiskelicens som inte �r<br/>begr�nsad till fiske en-<br/>bart i enskilt vatten<br/>meddelats enligt fiske-<br/>lagen (1993:787), n�r<br/>b�ten inte anv�nds f�r<br/>privat �ndam�l</p> <p style="position:absolute;top:485px;left:309px;white-space:nowrap" class="ft23">Bensin, <br/>br�nsle som <br/>avses i 2 kap. <br/>1 � f�rsta <br/>stycket 3 b</p> <p style="position:absolute;top:485px;left:383px;white-space:nowrap" class="ft22">100 procent</p> <p style="position:absolute;top:485px;left:459px;white-space:nowrap" class="ft22">100 procent</p> <p style="position:absolute;top:485px;left:534px;white-space:nowrap" class="ft22">100 procent</p> <p style="position:absolute;top:665px;left:181px;white-space:nowrap" class="ft22">5. F�rbrukning i</p> <p style="position:absolute;top:698px;left:181px;white-space:nowrap" class="ft23">a) luftfartyg, n�r luft-<br/>fartyget inte anv�nds<br/>f�r privat �ndam�l</p> <p style="position:absolute;top:698px;left:309px;white-space:nowrap" class="ft23">Andra br�ns-<br/>len �n flyg-<br/>fotogen (KN-<br/>nr 2710 19 21)</p> <p style="position:absolute;top:698px;left:383px;white-space:nowrap" class="ft22">100 procent</p> <p style="position:absolute;top:698px;left:459px;white-space:nowrap" class="ft22">100 procent</p> <p style="position:absolute;top:698px;left:535px;white-space:nowrap" class="ft22">100 procent</p> <p style="position:absolute;top:778px;left:181px;white-space:nowrap" class="ft23">b) luftfartygsmotorer i<br/>provb�dd eller lik-<br/>nande anordning</p> <p style="position:absolute;top:778px;left:309px;white-space:nowrap" class="ft23">Andra br�ns-<br/>len �n flyg-<br/>bensin (KN-nr <br/>2710 11 31) <br/>och flygfoto-<br/>gen</p> <p style="position:absolute;top:778px;left:383px;white-space:nowrap" class="ft22">100 procent</p> <p style="position:absolute;top:778px;left:459px;white-space:nowrap" class="ft22">100 procent</p> <p style="position:absolute;top:778px;left:535px;white-space:nowrap" class="ft22">100 procent</p> <p style="position:absolute;top:54px;left:181px;white-space:nowrap" class="ft22">�ndam�l</p> <p style="position:absolute;top:54px;left:309px;white-space:nowrap" class="ft24">Br�nsle som <br/>inte ger <br/>befrielse</p> <p style="position:absolute;top:54px;left:383px;white-space:nowrap" class="ft24">Befrielse <br/>fr�n energi-<br/>skatt</p> <p style="position:absolute;top:54px;left:459px;white-space:nowrap" class="ft24">Befrielse fr�n <br/>koldioxid-<br/>skatt</p> <p style="position:absolute;top:54px;left:534px;white-space:nowrap" class="ft24">Befrielse fr�n <br/>svavel-<br/>skatt</p> </div> <div id="page3-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:649px;white-space:nowrap" class="ft30">3</p> <p style="position:absolute;top:51px;left:536px;white-space:nowrap" class="ft31"><b>SFS 2016:1079</b></p> <p style="position:absolute;top:130px;left:77px;white-space:nowrap" class="ft33">6. F�rbrukning vid<br/>framst�llning av ener-<br/>giprodukter eller andra<br/>produkter f�r vilka<br/>skatteplikt har intr�tt<br/>f�r tillverkaren</p> <p style="position:absolute;top:130px;left:278px;white-space:nowrap" class="ft32">100 procent</p> <p style="position:absolute;top:130px;left:354px;white-space:nowrap" class="ft32">100 procent</p> <p style="position:absolute;top:130px;left:430px;white-space:nowrap" class="ft32">100 procent</p> <p style="position:absolute;top:239px;left:77px;white-space:nowrap" class="ft33">7. F�rbrukning f�r<br/>framst�llning av skat-<br/>tepliktig elektrisk kraft</p> <p style="position:absolute;top:239px;left:204px;white-space:nowrap" class="ft33">Br�nsle som <br/>avses i 2 kap. <br/>1 � f�rsta <br/>stycket 3 b</p> <p style="position:absolute;top:239px;left:278px;white-space:nowrap" class="ft32">100 procent</p> <p style="position:absolute;top:239px;left:354px;white-space:nowrap" class="ft32">100 procent</p> <p style="position:absolute;top:239px;left:430px;white-space:nowrap" class="ft32"></p> <p style="position:absolute;top:319px;left:77px;white-space:nowrap" class="ft32">8. </p> <p style="position:absolute;top:319px;left:278px;white-space:nowrap" class="ft32"></p> <p style="position:absolute;top:319px;left:354px;white-space:nowrap" class="ft32"></p> <p style="position:absolute;top:319px;left:430px;white-space:nowrap" class="ft32"></p> <p style="position:absolute;top:357px;left:77px;white-space:nowrap" class="ft33">9. Om skattebefrielse<br/>inte f�ljer av tidigare<br/>punkter, f�rbrukning<br/>f�r annat �ndam�l �n<br/>drift av motordrivna<br/>fordon vid tillverk-<br/>ningsprocessen i indu-<br/>striell verksamhet</p> <p style="position:absolute;top:357px;left:204px;white-space:nowrap" class="ft33">Bensin, r�tall-<br/>olja, br�nsle <br/>som avses i <br/>2 kap. 1 � <br/>f�rsta stycket <br/>3 b</p> <p style="position:absolute;top:489px;left:77px;white-space:nowrap" class="ft33">a) i en anl�ggning f�r<br/>vilken utsl�ppsr�tter<br/>ska �verl�mnas enligt<br/>6 kap. 1 � lagen<br/>(2004:1199) om han-<br/>del med utsl�ppsr�tter</p> <p style="position:absolute;top:489px;left:278px;white-space:nowrap" class="ft32">70 procent</p> <p style="position:absolute;top:489px;left:354px;white-space:nowrap" class="ft32">100 procent</p> <p style="position:absolute;top:489px;left:430px;white-space:nowrap" class="ft32"></p> <p style="position:absolute;top:598px;left:77px;white-space:nowrap" class="ft33">b) i andra fall �n som<br/>avses under a</p> <p style="position:absolute;top:598px;left:278px;white-space:nowrap" class="ft32">70 procent</p> <p style="position:absolute;top:598px;left:354px;white-space:nowrap" class="ft32"></p> <p style="position:absolute;top:598px;left:430px;white-space:nowrap" class="ft32"></p> <p style="position:absolute;top:650px;left:77px;white-space:nowrap" class="ft33">10. Om skattebefrielse<br/>inte f�ljer av tidigare<br/>punkter, f�rbrukning<br/>f�r annat �ndam�l �n<br/>drift av motordrivna<br/>fordon i yrkesm�ssig<br/>vattenbruksverksam-<br/>het, dock inte f�rbruk-<br/>ning i skepp eller b�t</p> <p style="position:absolute;top:650px;left:204px;white-space:nowrap" class="ft33">Bensin, r�tall-<br/>olja, br�nsle <br/>som avses i <br/>2 kap. 1 � <br/>f�rsta stycket <br/>3 b</p> <p style="position:absolute;top:650px;left:278px;white-space:nowrap" class="ft32">70 procent</p> <p style="position:absolute;top:650px;left:354px;white-space:nowrap" class="ft32"></p> <p style="position:absolute;top:650px;left:430px;white-space:nowrap" class="ft32"></p> <p style="position:absolute;top:54px;left:77px;white-space:nowrap" class="ft32">�ndam�l</p> <p style="position:absolute;top:54px;left:204px;white-space:nowrap" class="ft34">Br�nsle som <br/>inte ger <br/>befrielse</p> <p style="position:absolute;top:54px;left:278px;white-space:nowrap" class="ft34">Befrielse <br/>fr�n energi-<br/>skatt</p> <p style="position:absolute;top:54px;left:354px;white-space:nowrap" class="ft34">Befrielse fr�n <br/>koldioxid-<br/>skatt</p> <p style="position:absolute;top:54px;left:430px;white-space:nowrap" class="ft34">Befrielse fr�n <br/>svavel-<br/>skatt</p> </div> <div id="page4-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:46px;white-space:nowrap" class="ft40">4</p> <p style="position:absolute;top:51px;left:46px;white-space:nowrap" class="ft41"><b>SFS 2016:1079</b></p> <p style="position:absolute;top:130px;left:181px;white-space:nowrap" class="ft43">11. Om skattebefrielse<br/>inte f�ljer av tidigare<br/>punkter, f�rbrukning<br/>f�r annat �ndam�l �n<br/>drift av motordrivna<br/>fordon i yrkesm�ssig<br/>jordbruks- eller skogs-<br/>bruksverksamhet, dock<br/>inte f�rbrukning i<br/>skepp eller b�t</p> <p style="position:absolute;top:130px;left:309px;white-space:nowrap" class="ft43">Bensin, r�tall-<br/>olja, br�nsle <br/>som avses i <br/>2 kap. 1 � <br/>f�rsta stycket <br/>3 b</p> <p style="position:absolute;top:130px;left:383px;white-space:nowrap" class="ft42">70 procent</p> <p style="position:absolute;top:130px;left:459px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:130px;left:534px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:296px;left:181px;white-space:nowrap" class="ft43">12. Om skattebefrielse<br/>inte f�ljer av tidigare<br/>punkter, f�rbrukning i<br/>sodapannor eller i lut-<br/>pannor</p> <p style="position:absolute;top:296px;left:383px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:296px;left:459px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:296px;left:534px;white-space:nowrap" class="ft42">100 procent</p> <p style="position:absolute;top:390px;left:181px;white-space:nowrap" class="ft43">13. F�rbrukning vid<br/>tillverkningsprocessen<br/>i gruvindustriell verk-<br/>samhet f�r drift av<br/>andra motordrivna for-<br/>don �n personbilar,<br/>lastbilar och bussar</p> <p style="position:absolute;top:390px;left:309px;white-space:nowrap" class="ft43">Andra br�ns-<br/>len �n br�nsle <br/>som avses i <br/>2 kap. 1 � <br/>f�rsta stycket <br/>3 b</p> <p style="position:absolute;top:390px;left:383px;white-space:nowrap" class="ft42">89 procent</p> <p style="position:absolute;top:390px;left:459px;white-space:nowrap" class="ft42">40 procent</p> <p style="position:absolute;top:390px;left:534px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:513px;left:181px;white-space:nowrap" class="ft42">14. </p> <p style="position:absolute;top:513px;left:309px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:513px;left:383px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:513px;left:459px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:513px;left:534px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:551px;left:181px;white-space:nowrap" class="ft42">15. </p> <p style="position:absolute;top:551px;left:309px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:551px;left:383px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:551px;left:459px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:551px;left:534px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:588px;left:181px;white-space:nowrap" class="ft43">16. F�rbrukning i pro-<br/>cesser f�r framst�ll-<br/>ning av andra minera-<br/>liska �mnen �n me-<br/>taller under f�ruts�tt-<br/>ning att det ing�ende<br/>materialet genom upp-<br/>v�rmning i ugnar f�r-<br/>�ndras kemiskt eller<br/>dess inre fysikaliska<br/>struktur f�r�ndras</p> <p style="position:absolute;top:588px;left:383px;white-space:nowrap" class="ft42">100 procent</p> <p style="position:absolute;top:588px;left:459px;white-space:nowrap" class="ft42">100 procent</p> <p style="position:absolute;top:588px;left:534px;white-space:nowrap" class="ft42">100 procent</p> <p style="position:absolute;top:768px;left:181px;white-space:nowrap" class="ft43">17. Om skattebefrielse<br/>inte f�ljer av tidigare<br/>punkter, f�rbrukning<br/>f�r framst�llning av<br/>v�rme i en anl�ggning<br/>f�r vilken utsl�ppsr�t-<br/>ter ska �verl�mnas en-<br/>ligt 6 kap. 1 � lagen<br/>om handel med ut-<br/>sl�ppsr�tter</p> <p style="position:absolute;top:768px;left:309px;white-space:nowrap" class="ft43">R�tallolja och <br/>br�nsle som <br/>avses i 2 kap. <br/>1 � f�rsta <br/>stycket 3 b</p> <p style="position:absolute;top:54px;left:181px;white-space:nowrap" class="ft42">�ndam�l</p> <p style="position:absolute;top:54px;left:309px;white-space:nowrap" class="ft44">Br�nsle som <br/>inte ger <br/>befrielse</p> <p style="position:absolute;top:54px;left:383px;white-space:nowrap" class="ft44">Befrielse <br/>fr�n energi-<br/>skatt</p> <p style="position:absolute;top:54px;left:459px;white-space:nowrap" class="ft44">Befrielse fr�n <br/>koldioxid-<br/>skatt</p> <p style="position:absolute;top:54px;left:534px;white-space:nowrap" class="ft44">Befrielse fr�n <br/>svavel-<br/>skatt</p> </div> <div id="page5-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:649px;white-space:nowrap" class="ft50">5</p> <p style="position:absolute;top:51px;left:536px;white-space:nowrap" class="ft51"><b>SFS 2016:1079</b></p> <p style="position:absolute;top:229px;left:77px;white-space:nowrap" class="ft50">P� regeringens v�gnar</p> <p style="position:absolute;top:264px;left:77px;white-space:nowrap" class="ft50">MAGDALENA ANDERSSON</p> <p style="position:absolute;top:281px;left:307px;white-space:nowrap" class="ft53">Agneta Bergqvist<br/>(Finansdepartementet)</p> <p style="position:absolute;top:130px;left:77px;white-space:nowrap" class="ft54">a) i kraftv�rmeproduk-<br/>tion</p> <p style="position:absolute;top:130px;left:278px;white-space:nowrap" class="ft52">70 procent</p> <p style="position:absolute;top:130px;left:354px;white-space:nowrap" class="ft52">100 procent</p> <p style="position:absolute;top:130px;left:430px;white-space:nowrap" class="ft52"></p> <p style="position:absolute;top:182px;left:77px;white-space:nowrap" class="ft54">b) i annan v�rmepro-<br/>duktion</p> <p style="position:absolute;top:182px;left:278px;white-space:nowrap" class="ft52"></p> <p style="position:absolute;top:182px;left:354px;white-space:nowrap" class="ft52">20 procent</p> <p style="position:absolute;top:182px;left:430px;white-space:nowrap" class="ft52"></p> <p style="position:absolute;top:54px;left:77px;white-space:nowrap" class="ft52">�ndam�l</p> <p style="position:absolute;top:54px;left:204px;white-space:nowrap" class="ft55">Br�nsle som <br/>inte ger <br/>befrielse</p> <p style="position:absolute;top:54px;left:278px;white-space:nowrap" class="ft55">Befrielse <br/>fr�n energi-<br/>skatt</p> <p style="position:absolute;top:54px;left:354px;white-space:nowrap" class="ft55">Befrielse fr�n <br/>koldioxid-<br/>skatt</p> <p style="position:absolute;top:54px;left:430px;white-space:nowrap" class="ft55">Befrielse fr�n <br/>svavel-<br/>skatt</p> </div> <div id="page6-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:946px;left:573px;white-space:nowrap" class="ft60">Wolters Kluwer</p> <p style="position:absolute;top:956px;left:534px;white-space:nowrap" class="ft60">Elanders Sverige AB, 2016</p> </div> </div> ;