SFS 2008:816 Lag om ändring i inkomstskattelagen (1999:1229)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:Times;color:#000000;} .ft11{font-size:14px;font-family:Times;color:#000000;} .ft12{font-size:27px;font-family:Times;color:#000000;} .ft13{font-size:19px;font-family:Times;color:#000000;} .ft14{font-size:9px;font-family:Times;color:#000000;} .ft15{font-size:8px;font-family:Times;color:#000000;} .ft16{font-size:16px;font-family:Times;color:#000000;} .ft17{font-size:15px;font-family:Times;color:#000000;} .ft18{font-size:14px;font-family:Times;color:#000000;} .ft19{font-size:15px;font-family:Times;color:#000000;} .ft110{font-size:14px;font-family:Times;color:#000000;} .ft111{font-size:7px;font-family:Times;color:#000000;} .ft112{font-size:13px;font-family:Times;color:#000000;} .ft113{font-size:12px;font-family:Times;color:#000000;} .ft114{font-size:17px;font-family:Times;color:#000000;} .ft115{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft116{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft117{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:9px;font-family:Times;color:#000000;} .ft21{font-size:8px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:10px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:943px;left:667px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:2px;left:26px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:101px;left:98px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:7px;left:32px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:213px;left:98px;white-space:nowrap" class="ft115"><b>Lag<br/>om �ndring i inkomstskattelagen (1999:1229);</b></p> <p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:269px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 29 oktober 2008.</p> <p style="position:absolute;top:304px;left:112px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:15px;left:41px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:303px;left:252px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:10px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:304px;left:257px;white-space:nowrap" class="ft11"> f�reskrivs att 29 kap. 2 och 4 �� inkomstskatte-</p> <p style="position:absolute;top:322px;left:98px;white-space:nowrap" class="ft11">lagen (1999:1229)</p> <p style="position:absolute;top:15px;left:47px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:320px;left:204px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:10px;left:48px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:322px;left:209px;white-space:nowrap" class="ft11"> ska ha f�ljande lydelse.</p> <p style="position:absolute;top:9px;left:53px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:367px;left:98px;white-space:nowrap" class="ft16"><b>29 kap.</b></p> <p style="position:absolute;top:10px;left:57px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:393px;left:98px;white-space:nowrap" class="ft18"><b>2 � </b></p> <p style="position:absolute;top:10px;left:60px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:393px;left:130px;white-space:nowrap" class="ft11">Med n�ringsbidrag avses st�d utan �terbetalningsskyldighet som l�m-</p> <p style="position:absolute;top:410px;left:98px;white-space:nowrap" class="ft116">nas till en n�ringsidkare f�r n�ringsverksamheten av staten, Europeiska ge-<br/>menskaperna, landsting, kommuner, juridiska personer som avses i 7 kap.<br/>16, 17 och 20 �� och allm�nningsskogar enligt lagen (1952:167) om allm�n-<br/>ningsskogar i Norrland och Dalarna.</p> <p style="position:absolute;top:481px;left:112px;white-space:nowrap" class="ft116">Med n�ringsbidrag avses ocks� st�d som l�mnas i form av<br/>1. elcertifikat till s�dana skattskyldiga som avses i 17 kap. 22 a � 1,<br/>2. utsl�ppsr�tter till s�dana skattskyldiga som avses i 17 kap. 22 b � f�rsta</p> <p style="position:absolute;top:534px;left:98px;white-space:nowrap" class="ft11">stycket,</p> <p style="position:absolute;top:551px;left:112px;white-space:nowrap" class="ft11">3. utsl�ppsminskningsenheter och certifierade utsl�ppsminskningar till s�-</p> <p style="position:absolute;top:569px;left:98px;white-space:nowrap" class="ft11">dana skattskyldiga som avses i 17 kap. 22 b � andra stycket 1</p> <p style="position:absolute;top:10px;left:65px;white-space:nowrap" class="ft19"><i> </i></p> <p style="position:absolute;top:569px;left:453px;white-space:nowrap" class="ft110"><i>, </i></p> <p style="position:absolute;top:10px;left:68px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:569px;left:460px;white-space:nowrap" class="ft11">och</p> <p style="position:absolute;top:587px;left:112px;white-space:nowrap" class="ft11">4. st�d enligt lagen (2008:814) om statligt st�d till kreditinstitut, om st�-</p> <p style="position:absolute;top:604px;left:98px;white-space:nowrap" class="ft11">det inte</p> <p style="position:absolute;top:622px;left:112px;white-space:nowrap" class="ft116"> redovisas som en skuld i r�kenskaperna, eller<br/> avser betalning f�r nyemitterade eller egna aktier.</p> <p style="position:absolute;top:10px;left:72px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:675px;left:98px;white-space:nowrap" class="ft18"><b>4 � </b></p> <p style="position:absolute;top:10px;left:75px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:675px;left:130px;white-space:nowrap" class="ft11">Ett n�ringsbidrag ska tas upp om det inte anv�nds f�r en utgift som inte</p> <p style="position:absolute;top:693px;left:98px;white-space:nowrap" class="ft11">f�r dras av vare sig omedelbart eller i form av v�rdeminskningsavdrag.</p> <p style="position:absolute;top:10px;left:80px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:729px;left:112px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 30 oktober 2008 och till�mpas p� st�d som</p> <p style="position:absolute;top:747px;left:98px;white-space:nowrap" class="ft11">l�mnas efter den 29 oktober 2008.</p> <p style="position:absolute;top:782px;left:98px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:817px;left:98px;white-space:nowrap" class="ft11">ANDERS BORG</p> <p style="position:absolute;top:835px;left:328px;white-space:nowrap" class="ft116">Per Classon<br/>(Finansdepartementet)</p> <p style="position:absolute;top:16px;left:84px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft111">1</p> <p style="position:absolute;top:11px;left:86px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft113">Prop. 2008/09:61, bet. 2008/09:FiU16, rskr. 2008/09:17.</p> <p style="position:absolute;top:16px;left:90px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft111">2</p> <p style="position:absolute;top:11px;left:92px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft113">Lagen omtryckt 2008:803.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft114"><b>SFS 2008:816</b></p> <p style="position:absolute;top:221px;left:559px;white-space:nowrap" class="ft117">Utkom fr�n trycket<br/>den 29 oktober 2008</p> </div> <div id="page2-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:15px;left:102px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:962px;left:512px;white-space:nowrap" class="ft21">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:561px;white-space:nowrap" class="ft21">Elanders, V�llingby 2008</p> </div> </div> ;