SFS 2020:1076 Lag om ändring i lagen (2020:1075) 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:21px;font-family:EIPSXF+TimesNewRomanPS;color:#000000;} .ft14{font-size:11px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft15{font-size:17px;font-family:MCOJFP+TimesNewRomanPSMT;color:#000000;} .ft16{font-size:18px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft17{font-size:17px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft18{font-size:17px;font-family:BCDGEE+TimesNewRomanPSMT;color:#000000;} .ft19{font-size:9px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft110{font-size:13px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft111{font-size:19px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft112{font-size:19px;font-family:OWFQXG+TimesNewRomanPS;color:#000000;} .ft113{font-size:14px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft114{font-size:14px;font-family:OWFQXG+TimesNewRomanPSMT;color:#000000;} .ft115{font-size:18px;line-height:30px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft116{font-size:17px;line-height:20px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft117{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 lagen (2020:</b></p> <p style="position:absolute;top:242px;left:328px;white-space:nowrap" class="ft13"><b>1075) om �ndring i </b></p> <p style="position:absolute;top:269px;left:98px;white-space:nowrap" class="ft12"><b>inkomstskattelagen (1999:1229) </b></p> <p style="position:absolute;top:307px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 26 november 2020 </p> <p style="position:absolute;top:348px;left:98px;white-space:nowrap" class="ft10">Enligt riksdagens beslut1 f�reskrivs att 40 kap. 1 � inkomstskatte</p> <p style="position:absolute;top:345px;left:613px;white-space:nowrap" class="ft15">-</p> <p style="position:absolute;top:369px;left:98px;white-space:nowrap" class="ft10">lagen (1999:1229) i st�llet f�r lydelsen enligt lagen (2020:</p> <p style="position:absolute;top:366px;left:546px;white-space:nowrap" class="ft15">1075) om </p> <p style="position:absolute;top:389px;left:98px;white-space:nowrap" class="ft10">�ndring i den lagen ska ha f�ljande lydelse. </p> <p style="position:absolute;top:450px;left:98px;white-space:nowrap" class="ft115"><b>40 kap. <br/>1 �</b> I detta kapitel finns </p> <p style="position:absolute;top:500px;left:115px;white-space:nowrap" class="ft116"> en huvudregel i 2 �,<br/> definitioner i 38 ��,<br/> best�mmelser om begr�nsningar i r�tten till avdrag f�r underskott hos</p> <p style="position:absolute;top:561px;left:98px;white-space:nowrap" class="ft10">f�retag efter �garf�r�ndringar i 919 d ��, </p> <p style="position:absolute;top:582px;left:115px;white-space:nowrap" class="ft18"> best�mmelser om begr�nsningar i r�tten till avdrag f�r underskott vid</p> <p style="position:absolute;top:602px;left:98px;white-space:nowrap" class="ft116">konkurs, ackord, skuldsanering, F-skuldsanering och nedskrivning av rele-<br/>vanta kapitalinstrument utanf�r resolution i 20 och 21 ��, </p> <p style="position:absolute;top:643px;left:115px;white-space:nowrap" class="ft18"> best�mmelser om begr�nsningar i r�tten till avdrag f�r underskott efter</p> <p style="position:absolute;top:663px;left:98px;white-space:nowrap" class="ft10">�verl�telser av andelar i statliga kreditinstitut i 22 �, </p> <p style="position:absolute;top:684px;left:115px;white-space:nowrap" class="ft116"> best�mmelser om avdrag efter ombildningar i 23 �, och<br/> h�nvisningar i 24 �.</p> <p style="position:absolute;top:745px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:786px;left:98px;white-space:nowrap" class="ft10">MAGDALENA ANDERSSON </p> <p style="position:absolute;top:806px;left:385px;white-space:nowrap" class="ft116">Elisabeth Sheikh <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1141px;left:98px;white-space:nowrap" class="ft19">1 Prop. 2020/21:23, bet. 2020/21:SkU9, rskr. 2020/21:77. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft111"><b>SFS </b></p> <p style="position:absolute;top:221px;left:688px;white-space:nowrap" class="ft112"><b>2020:1076</b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft117">Publicerad <br/>den </p> <p style="position:absolute;top:263px;left:674px;white-space:nowrap" class="ft114">2 december 2020</p> </div> </div> ;