SFS 2017:1250 Lag om ändring i inkomstskattelagen (1999:1229)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:JOGLEB+TimesNewRomanPS;color:#000000;} .ft11{font-size:27px;font-family:JOGLFC+TimesNewRomanPS;color:#000000;} .ft12{font-size:19px;font-family:JOGLFC+TimesNewRomanPS;color:#000000;} .ft13{font-size:8px;font-family:JOGLEB+TimesNewRomanPS;color:#000000;} .ft14{font-size:15px;font-family:JOGLFC+TimesNewRomanPS;color:#000000;} .ft15{font-size:14px;font-family:JOGLFC+TimesNewRomanPS;color:#000000;} .ft16{font-size:7px;font-family:JOGLEB+TimesNewRomanPS;color:#000000;} .ft17{font-size:12px;font-family:JOGLEB+TimesNewRomanPS;color:#000000;} .ft18{font-size:19px;line-height:19px;font-family:JOGLFC+TimesNewRomanPS;color:#000000;} .ft19{font-size:14px;line-height:17px;font-family:JOGLEB+TimesNewRomanPS;color:#000000;} .ft110{font-size:12px;line-height:15px;font-family:JOGLEB+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:JOGLEB+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 inkomstskattelagen (1999:1229);</b></p> <p style="position:absolute;top:248px;left:77px;white-space:nowrap" class="ft10">utf�rdad den 7 december 2017.</p> <p style="position:absolute;top:283px;left:91px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:281px;left:234px;white-space:nowrap" class="ft13">1 f�reskrivs att 42 kap. 36 � inkomstskattelagen</p> <p style="position:absolute;top:300px;left:77px;white-space:nowrap" class="ft10">(1999:1229)</p> <p style="position:absolute;top:299px;left:147px;white-space:nowrap" class="ft13">2 ska ha f�ljande lydelse.</p> <p style="position:absolute;top:344px;left:77px;white-space:nowrap" class="ft14"><b>42 kap.</b></p> <p style="position:absolute;top:370px;left:77px;white-space:nowrap" class="ft15"><b>36 �</b></p> <p style="position:absolute;top:368px;left:101px;white-space:nowrap" class="ft13">3</p> <p style="position:absolute;top:370px;left:120px;white-space:nowrap" class="ft10">Den som under kalender�ret har innehaft ett investeringssparkonto f�r</p> <p style="position:absolute;top:387px;left:77px;white-space:nowrap" class="ft19">vilket ett kapitalunderlag ska ber�knas enligt 3741 �� ska ta upp en scha-<br/>blonint�kt. Int�kten ska ber�knas till kapitalunderlaget enligt 3741 �� mul-<br/>tiplicerat med statsl�ner�ntan vid utg�ngen av november n�rmast f�re det<br/>aktuella kalender�ret �kad med en procentenhet. Schablonint�kten ska dock<br/>ber�knas till l�gst 1,25 procent av kapitalunderlaget.</p> <p style="position:absolute;top:493px;left:91px;white-space:nowrap" class="ft19">1. Denna lag tr�der i kraft den 1 januari 2018.<br/>2. Best�mmelsen i 42 kap. 36 � i den nya lydelsen till�mpas f�rsta g�ngen</p> <p style="position:absolute;top:528px;left:77px;white-space:nowrap" class="ft10">f�r beskattnings�r som b�rjar efter den 31 december 2017.</p> <p style="position:absolute;top:563px;left:77px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:597px;left:77px;white-space:nowrap" class="ft10">MAGDALENA ANDERSSON</p> <p style="position:absolute;top:615px;left:307px;white-space:nowrap" class="ft19">Johanna Mihaic<br/>(Finansdepartementet)</p> <p style="position:absolute;top:898px;left:77px;white-space:nowrap" class="ft16">1 Prop. 2017/18:28, bet. 2017/18:SkU6, rskr. 2017/18:82.</p> <p style="position:absolute;top:911px;left:77px;white-space:nowrap" class="ft16">2 Lagen omtryckt 2008:803.</p> <p style="position:absolute;top:923px;left:77px;white-space:nowrap" class="ft16">3 Senaste lydelse 2015:775.</p> <p style="position:absolute;top:175px;left:536px;white-space:nowrap" class="ft12"><b>SFS 2017:1250</b></p> <p style="position:absolute;top:202px;left:536px;white-space:nowrap" class="ft110">Utkom fr�n trycket<br/>den 15 december 2017</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:946px;left:573px;white-space:nowrap" class="ft20">Wolters Kluwer</p> <p style="position:absolute;top:956px;left:534px;white-space:nowrap" class="ft20">Elanders Sverige AB, 2017</p> </div> </div> ;