SFS 2019:874 Lag om ändring i lagen (1991:687) om särskild löneskatt på pensionskostnader

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:28px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft12{font-size:21px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft13{font-size:11px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft14{font-size:17px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft15{font-size:9px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft16{font-size:13px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft17{font-size:19px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft18{font-size:19px;font-family:OYXTTM+TimesNewRomanPS;color:#000000;} .ft19{font-size:14px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft110{font-size:14px;font-family:YVVBDS+TimesNewRomanPSMT;color:#000000;} .ft111{font-size:17px;line-height:20px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft112{font-size:14px;line-height:18px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1129px;left:794px;white-space:nowrap" class="ft10">1 </p> <p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:222px;left:98px;white-space:nowrap" class="ft12"><b>Lag </b></p> <p style="position:absolute;top:245px;left:98px;white-space:nowrap" class="ft12"><b>om �ndring i lagen (1991:687) om s�rskild l�neskatt p� </b></p> <p style="position:absolute;top:268px;left:98px;white-space:nowrap" class="ft12"><b>pensionskostnader </b></p> <p style="position:absolute;top:307px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 28 november 2019 </p> <p style="position:absolute;top:348px;left:98px;white-space:nowrap" class="ft111">Enligt riksdagens beslut1 f�reskrivs att 4 � lagen (1991:687) om s�rskild <br/>l�neskatt p� pensionskostnader ska ha f�ljande lydelse. </p> <p style="position:absolute;top:429px;left:98px;white-space:nowrap" class="ft111"><b>4 �</b>2 Termer och uttryck som anv�nds i denna lag har samma betydelse och <br/>till�mpningsomr�de som i inkomstskattelagen (1999:1229). Med beskatt-<br/>nings�r f�r staten, regioner, kommuner och kommunalf�rbund avses dock i <br/>denna lag kalender�r. Med beskattnings�r f�r svenska handelsbolag och <br/>europeiska ekonomiska intressegrupperingar avses i denna lag r�kenskaps-<br/>�ret. </p> <p style="position:absolute;top:574px;left:115px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2020. </p> <p style="position:absolute;top:614px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:655px;left:98px;white-space:nowrap" class="ft10">MAGDALENA ANDERSSON </p> <p style="position:absolute;top:676px;left:385px;white-space:nowrap" class="ft111">Johanna Mihaic <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1130px;left:98px;white-space:nowrap" class="ft15">1 Prop. 2018/19:162, bet. 2019/20:KU3, rskr. 2019/20:48. </p> <p style="position:absolute;top:1142px;left:98px;white-space:nowrap" class="ft15">2 Senaste lydelse 2014:284. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft17"><b>SFS </b></p> <p style="position:absolute;top:221px;left:688px;white-space:nowrap" class="ft18"><b>2019:874</b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft112">Publicerad <br/>den </p> <p style="position:absolute;top:263px;left:674px;white-space:nowrap" class="ft110">3 december 2019</p> </div> </div> ;