SFS 1991:1847

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:24px;font-family:WXAKCP+TimesNewRomanPS;color:#000000;} .ft11{font-size:21px;font-family:ONKBWU+TimesNewRomanPSMT;color:#000000;} .ft12{font-size:18px;font-family:ONKBWU+TimesNewRomanPSMT;color:#000000;} .ft13{font-size:16px;font-family:ONKBWU+TimesNewRomanPSMT;color:#000000;} .ft14{font-size:18px;font-family:Helvetica;color:#000000;} .ft15{font-size:18px;line-height:22px;font-family:ONKBWU+TimesNewRomanPSMT;color:#000000;} .ft16{font-size:18px;line-height:21px;font-family:ONKBWU+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:46px;left:43px;white-space:nowrap" class="ft10"><b>SFS 1991:1847 Lag </b></p> <p style="position:absolute;top:74px;left:45px;white-space:nowrap" class="ft11">Utkom fr�n trycket </p> <p style="position:absolute;top:74px;left:208px;white-space:nowrap" class="ft11">oiii �ndHng 1 lagen (1990:661) om avkastningsskatt p� </p> <p style="position:absolute;top:93px;left:44px;white-space:nowrap" class="ft11">den 30 december 1991 penslonsmedel; </p> <p style="position:absolute;top:144px;left:209px;white-space:nowrap" class="ft12">Utf�rdad den 19 december 1991. </p> <p style="position:absolute;top:188px;left:225px;white-space:nowrap" class="ft12">Enligt ri ksdagens beslut' f�reskrivs att 5 � lagen (1990:661) om avkast�</p> <p style="position:absolute;top:210px;left:209px;white-space:nowrap" class="ft12">ningsskatt p� pensionsmedel skall ha f�ljande lydelse. </p> <p style="position:absolute;top:253px;left:209px;white-space:nowrap" class="ft12">5 � Skatten uppg�r till 10 procent av skatteunderlaget enligt 3 � f�rsta-</p> <p style="position:absolute;top:274px;left:209px;white-space:nowrap" class="ft12">tredje styckena. </p> <p style="position:absolute;top:297px;left:225px;white-space:nowrap" class="ft12">Skatten uppg�r till 1,1 procent av skatteunderlaget enligt 3� Q�rde </p> <p style="position:absolute;top:319px;left:209px;white-space:nowrap" class="ft15">stycket. I det fall beskattnings�ret �r l�ngre eller kortare �n 12 m�nader <br/>skall skattesatsen j�mkas i motsvarande m�n. Detsamma skall g�lla om </p> <p style="position:absolute;top:362px;left:210px;white-space:nowrap" class="ft16">pensionsskuld som avses i ny ssn�mnda stycke helt uppl�ses under beskatt�<br/>nings�ret. </p> <p style="position:absolute;top:428px;left:227px;white-space:nowrap" class="ft12">Denna lag tr�der i kraft den 1 januari 1992. �ldre best�mmelser till�m�</p> <p style="position:absolute;top:449px;left:211px;white-space:nowrap" class="ft12">pas dock f�r beskattnings�r som p�b�ijats f�re ikrafttr�dandet. </p> <p style="position:absolute;top:493px;left:211px;white-space:nowrap" class="ft12">P� regeringens v�gnar </p> <p style="position:absolute;top:537px;left:211px;white-space:nowrap" class="ft12">BO LUNDGREN </p> <p style="position:absolute;top:559px;left:494px;white-space:nowrap" class="ft12">Per Anders Lindgren </p> <p style="position:absolute;top:581px;left:494px;white-space:nowrap" class="ft12">(Finansdepartementet) </p> <p style="position:absolute;top:627px;left:213px;white-space:nowrap" class="ft13">' Prop. 1991/92:60, SkUlO, rskr. 97. </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft14">�</p> </div> </div> ;