SFS 2011:1270 Lag om ändring i inkomstskattelagen (1999:1229)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft11{font-size:27px;font-family:TimesNewRoman,Bold;color:#000000;} .ft12{font-size:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft13{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft14{font-size:16px;font-family:TimesNewRoman,Bold;color:#000000;} .ft15{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft16{font-size:14px;font-family:TimesNewRoman,Italic;color:#000000;} .ft17{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft18{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft19{font-size:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft110{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft111{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft112{font-size:12px;line-height:15px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:TimesNewRoman;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:741px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:197px;left:172px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:309px;left:172px;white-space:nowrap" class="ft110"><b>Lag<br/>om �ndring i inkomstskattelagen (1999:1229);</b></p> <p style="position:absolute;top:365px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 1 december 2011.</p> <p style="position:absolute;top:401px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagens</p> <p style="position:absolute;top:399px;left:290px;white-space:nowrap" class="ft13">1 beslut f�reskrivs att 33 kap. 3 � inkomstskattelagen2</p> <p style="position:absolute;top:418px;left:172px;white-space:nowrap" class="ft10">(1999:1229) ska ha f�ljande lydelse.</p> <p style="position:absolute;top:463px;left:172px;white-space:nowrap" class="ft14"><b>33 kap.</b></p> <p style="position:absolute;top:489px;left:172px;white-space:nowrap" class="ft15"><b>3 �</b></p> <p style="position:absolute;top:489px;left:205px;white-space:nowrap" class="ft10">Ett <i>positivt f�rdelningsbelopp</i> ber�knas genom att ett positivt kapital-</p> <p style="position:absolute;top:507px;left:172px;white-space:nowrap" class="ft111">underlag f�r r�ntef�rdelning multipliceras med statsl�ner�ntan vid utg�ngen<br/>av november andra �ret f�re taxerings�ret �kad med fem och en halv<br/>procentenhet.</p> <p style="position:absolute;top:560px;left:187px;white-space:nowrap" class="ft10">Ett <i>negativt f�rdelningsbelopp</i> ber�knas genom att ett negativt kapitalun-</p> <p style="position:absolute;top:578px;left:172px;white-space:nowrap" class="ft111">derlag f�r r�ntef�rdelning multipliceras med statsl�ner�ntan vid samma<br/>tidpunkt �kad med en procentenhet.</p> <p style="position:absolute;top:613px;left:187px;white-space:nowrap" class="ft10">Om beskattnings�ret omfattar l�ngre eller kortare tid �n tolv m�nader, ska</p> <p style="position:absolute;top:630px;left:172px;white-space:nowrap" class="ft10">f�rdelningsbeloppet justeras i motsvarande m�n.</p> <p style="position:absolute;top:648px;left:187px;white-space:nowrap" class="ft10">Hur kapitalunderlaget ber�knas framg�r av 820 ��. </p> <p style="position:absolute;top:684px;left:187px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 31 december 2011 och till�mpas f�rsta g�ng-</p> <p style="position:absolute;top:702px;left:172px;white-space:nowrap" class="ft10">en p� beskattnings�r som p�b�rjas efter ikrafttr�dandet.</p> <p style="position:absolute;top:737px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:773px;left:172px;white-space:nowrap" class="ft10">PETER NORMAN</p> <p style="position:absolute;top:790px;left:403px;white-space:nowrap" class="ft111">Christina Eng<br/>(Finansdepartementet)</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft17">1 Prop. 2011/12:1, bet. 2011/12:FiU1, rskr. 2011/12:32.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft17">2 Lagen omtryckt 2008:803.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft19"><b>SFS 2011:1270</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft112">Utkom fr�n trycket<br/>den 13 december 2011</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1059px;left:564px;white-space:nowrap" class="ft20">Karnov Group Sweden AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft20">Edita V�stra Aros, V�ster�s 2011</p> </div> </div> ;