SFS 2000:1344 Lag om ändring i lagen (1990:676) om skatt på ränta på skogskontomedel m.m.

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:LFLFHN+Times;color:#000000;} .ft11{font-size:14px;font-family:LFLFHN+Times;color:#000000;} .ft12{font-size:27px;font-family:LFLFLB+Times;color:#000000;} .ft13{font-size:19px;font-family:LFLFLB+Times;color:#000000;} .ft14{font-size:9px;font-family:LFLFHN+Times;color:#000000;} .ft15{font-size:8px;font-family:LFLFHN+Times;color:#000000;} .ft16{font-size:15px;font-family:LFLFLB+Times;color:#000000;} .ft17{font-size:14px;font-family:LFLFLB+Times;color:#000000;} .ft18{font-size:7px;font-family:LFLFHN+Times;color:#000000;} .ft19{font-size:13px;font-family:LFLFHN+Times;color:#000000;} .ft110{font-size:12px;font-family:LFLFHN+Times;color:#000000;} .ft111{font-size:17px;font-family:LFLFLB+Times;color:#000000;} .ft112{font-size:19px;line-height:19px;font-family:LFLFLB+Times;color:#000000;} .ft113{font-size:14px;line-height:17px;font-family:LFLFHN+Times;color:#000000;} .ft114{font-size:12px;line-height:16px;font-family:LFLFHN+Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:9px;font-family:LFLFHN+Times;color:#000000;} .ft21{font-size:8px;font-family:LFLFHN+Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:-9px;left:0px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:922px;left:655px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:-18px;left:5px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:80px;left:85px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:-13px;left:11px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:192px;left:85px;white-space:nowrap" class="ft112"><b>Lag<br/>om �ndring i lagen (1990:676) om skatt p� r�nta p� <br/>skogskontomedel m.m.;</b></p> <p style="position:absolute;top:-9px;left:15px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:267px;left:85px;white-space:nowrap" class="ft11">utf�rdad den 14 december 2000.</p> <p style="position:absolute;top:303px;left:100px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:-5px;left:20px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:301px;left:241px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:-9px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:303px;left:245px;white-space:nowrap" class="ft11"> f�reskrivs att 3 � lagen (1990:676) om skatt p�</p> <p style="position:absolute;top:320px;left:85px;white-space:nowrap" class="ft11">r�nta p� skogskontomedel m.m. skall ha f�ljande lydelse.</p> <p style="position:absolute;top:-9px;left:26px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:356px;left:85px;white-space:nowrap" class="ft17"><b>3 �</b></p> <p style="position:absolute;top:-9px;left:29px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:356px;left:118px;white-space:nowrap" class="ft11">Skatt tas ut med 15 procent av den r�nta som gottskrivs kontot. Skatte-</p> <p style="position:absolute;top:373px;left:85px;white-space:nowrap" class="ft11">beloppet skall avrundas till n�rmast l�gre hela krontal.</p> <p style="position:absolute;top:391px;left:100px;white-space:nowrap" class="ft11">Skatt tas dock inte ut p� r�nta som avser tid efter det att kontomedel skall</p> <p style="position:absolute;top:409px;left:85px;white-space:nowrap" class="ft11">tas upp till beskattning enligt 21 eller 32 </p> <p style="position:absolute;top:409px;left:379px;white-space:nowrap" class="ft11">kap. inkomstskattelagen</p> <p style="position:absolute;top:426px;left:85px;white-space:nowrap" class="ft11">(1999:1229).</p> <p style="position:absolute;top:444px;left:100px;white-space:nowrap" class="ft11">Skatt tas inte heller ut om den gottskrivna r�ntan understiger 100 kronor.</p> <p style="position:absolute;top:-9px;left:33px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:480px;left:100px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 januari 2001. �ldre best�mmelser g�ller</p> <p style="position:absolute;top:498px;left:85px;white-space:nowrap" class="ft11">fortfarande i fr�ga om r�nta som gottskrivits f�re ikrafttr�dandet.</p> <p style="position:absolute;top:533px;left:85px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:568px;left:85px;white-space:nowrap" class="ft11">BOSSE RINGHOLM</p> <p style="position:absolute;top:586px;left:316px;white-space:nowrap" class="ft113">Johan Svanberg<br/>(Finansdepartementet)</p> <p style="position:absolute;top:-4px;left:38px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:919px;left:85px;white-space:nowrap" class="ft18">1</p> <p style="position:absolute;top:-8px;left:39px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:921px;left:93px;white-space:nowrap" class="ft110">Prop. 2000/01:22, bet. 2000/01:SkU9, rskr. 2000/01:108.</p> <p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft111"><b>SFS 2000:1344</b></p> <p style="position:absolute;top:200px;left:547px;white-space:nowrap" class="ft114">Utkom fr�n trycket<br/>den 22 december 2000</p> </div> <div id="page2-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:-5px;left:51px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:942px;left:493px;white-space:nowrap" class="ft21">Fakta Info Direkt, tel. 08-587 671 00</p> <p style="position:absolute;top:951px;left:505px;white-space:nowrap" class="ft21">Elanders Gotab, Stockholm 2000</p> </div> </div> ;