SFS 2020:1079 Lag om ändring i inkomstskattelagen (1999:1229)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:28px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft12{font-size:21px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft13{font-size:11px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft14{font-size:18px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft15{font-size:17px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft16{font-size:9px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft17{font-size:13px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft18{font-size:19px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft19{font-size:19px;font-family:UBOOVU+TimesNewRomanPS;color:#000000;} .ft110{font-size:14px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft111{font-size:14px;font-family:EYRWFA+TimesNewRomanPSMT;color:#000000;} .ft112{font-size:17px;line-height:20px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft113{font-size:18px;line-height:29px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft114{font-size:17px;line-height:28px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft115{font-size:13px;line-height:16px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft116{font-size:14px;line-height:17px;font-family:BCDEEE+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:1128px;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:223px;left:98px;white-space:nowrap" class="ft12"><b>Lag </b></p> <p style="position:absolute;top:246px;left:98px;white-space:nowrap" class="ft12"><b>om �ndring i inkomstskattelagen (1999:1229) </b></p> <p style="position:absolute;top:284px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 26 november 2020 </p> <p style="position:absolute;top:325px;left:98px;white-space:nowrap" class="ft112">Enligt riksdagens beslut1 f�reskrivs att det i inkomstskattelagen (1999:1229)2 <br/>ska inf�ras en ny paragraf, 11 kap. 2 a �, och n�rmast f�re 11 kap. 2 a � en ny <br/>rubrik av f�ljande lydelse. </p> <p style="position:absolute;top:427px;left:98px;white-space:nowrap" class="ft112"><b>11 kap. <br/>F�rm�n av kost i s�rskilda fall <br/>2 a �</b> F�rm�n av kost ska inte tas upp om m�ltiden kommer fr�n n�gon <br/>som saknar samband med arbetsgivaren och l�mnas utan krav p� motpre-<br/>station. </p> <p style="position:absolute;top:568px;left:115px;white-space:nowrap" class="ft112">1. Denna lag tr�der i kraft den 1 januari 2021.<br/>2. Lagen till�mpas �ven p� f�rm�n som har l�mnats efter den 29 februari</p> <p style="position:absolute;top:609px;left:98px;white-space:nowrap" class="ft10">2020. </p> <p style="position:absolute;top:649px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:690px;left:98px;white-space:nowrap" class="ft10">MAGDALENA ANDERSSON </p> <p style="position:absolute;top:711px;left:385px;white-space:nowrap" class="ft112">Ingrid Bj�rnsson <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1124px;left:98px;white-space:nowrap" class="ft115">1 Prop. 2020/21:45, bet. 2020/21:FiU11, rskr. 2020/21:64. <br/>2 Lagen omtryckt 2008:803. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft18"><b>SFS </b></p> <p style="position:absolute;top:221px;left:688px;white-space:nowrap" class="ft19"><b>2020:1079</b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft116">Publicerad <br/>den </p> <p style="position:absolute;top:263px;left:674px;white-space:nowrap" class="ft111">2 december 2020</p> </div> </div> ;