SFS 2008:865 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:7px;font-family:Times;color:#000000;} .ft110{font-size:13px;font-family:Times;color:#000000;} .ft111{font-size:12px;font-family:Times;color:#000000;} .ft112{font-size:17px;font-family:Times;color:#000000;} .ft113{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft114{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft115{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="ft113"><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 6 november 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:255px;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:259px;white-space:nowrap" class="ft11"> f�reskrivs att 11 kap. 30 � inkomstskattelagen</p> <p style="position:absolute;top:322px;left:98px;white-space:nowrap" class="ft11">(1999:1229)</p> <p style="position:absolute;top:15px;left:47px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:320px;left:169px;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:174px;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>11 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>30 �</b></p> <p style="position:absolute;top:10px;left:60px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:393px;left:138px;white-space:nowrap" class="ft11">F�ljande ers�ttningar i samband med sjukdom m.m. ska tas upp om</p> <p style="position:absolute;top:410px;left:98px;white-space:nowrap" class="ft11">de grundar sig p� f�rv�rvsinkomst p� grund av tj�nst:</p> <p style="position:absolute;top:428px;left:112px;white-space:nowrap" class="ft11">1. sjukpenning och rehabiliteringspenning enligt lagen (1962:381) om all-</p> <p style="position:absolute;top:446px;left:98px;white-space:nowrap" class="ft11">m�n f�rs�kring,</p> <p style="position:absolute;top:463px;left:112px;white-space:nowrap" class="ft11">2. sjukpenning enligt lagen (1954:243) om yrkesskadef�rs�kring, lagen</p> <p style="position:absolute;top:481px;left:98px;white-space:nowrap" class="ft114">(1976:380) om arbetsskadef�rs�kring, lagen (1977:265) om statligt person-<br/>skadeskydd och lagen (1977:267) om krigsskadeers�ttning till sj�m�n,</p> <p style="position:absolute;top:516px;left:112px;white-space:nowrap" class="ft114">3. ers�ttning enligt 20 � lagen (1991:1047) om sjukl�n,<br/>4. smittb�rarpenning enligt lagen (1989:225) om ers�ttning till smittb�-</p> <p style="position:absolute;top:551px;left:98px;white-space:nowrap" class="ft11">rare, och</p> <p style="position:absolute;top:569px;left:112px;white-space:nowrap" class="ft11">5. ers�ttningar enligt andra lagar eller f�rfattningar vid sjukdom eller</p> <p style="position:absolute;top:587px;left:98px;white-space:nowrap" class="ft11">olycksfall i arbete eller i samband med milit�rtj�nstg�ring.</p> <p style="position:absolute;top:604px;left:112px;white-space:nowrap" class="ft11">�ven sjukers�ttning och aktivitetsers�ttning enligt lagen (1962:381) om</p> <p style="position:absolute;top:622px;left:98px;white-space:nowrap" class="ft114">allm�n f�rs�kring ska tas upp. S�dan ers�ttning som anges i 16 kap. 17 �<br/>n�mnda lag ska dock inte tas upp.</p> <p style="position:absolute;top:10px;left:65px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:676px;left:112px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 januari 2009.</p> <p style="position:absolute;top:711px;left:98px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:747px;left:98px;white-space:nowrap" class="ft11">ANDERS BORG</p> <p style="position:absolute;top:764px;left:328px;white-space:nowrap" class="ft114">Fredrik L�fstedt<br/>(Finansdepartementet)</p> <p style="position:absolute;top:16px;left:69px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft19">1</p> <p style="position:absolute;top:11px;left:71px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft111">Prop. 2007/08:124, bet. 2008/09:SfU4, rskr. 2008/09:23.</p> <p style="position:absolute;top:16px;left:75px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft19">2</p> <p style="position:absolute;top:11px;left:77px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft111">Lagen omtryckt 2008:803.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft112"><b>SFS 2008:865</b></p> <p style="position:absolute;top:221px;left:559px;white-space:nowrap" class="ft115">Utkom fr�n trycket<br/>den 18 november 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:87px;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> ;