SFS 1991:1848

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:19px;font-family:PDMCNV+TimesNewRomanPS;color:#000000;} .ft11{font-size:19px;font-family:ZIBNGS+TimesNewRomanPSMT;color:#000000;} .ft12{font-size:16px;font-family:ZIBNGS+TimesNewRomanPSMT;color:#000000;} .ft13{font-size:37px;font-family:MBIFDW+Arial;color:#000000;} .ft14{font-size:18px;font-family:Helvetica;color:#000000;} .ft15{font-size:19px;line-height:22px;font-family:ZIBNGS+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:19px;font-family:ZIBNGS+TimesNewRomanPSMT;color:#000000;} .ft21{font-size:18px;font-family:Helvetica;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:713px;left:45px;white-space:nowrap" class="ft10"><b>SFS 1991:1848 Lag </b></p> <p style="position:absolute;top:736px;left:47px;white-space:nowrap" class="ft10"><b>Utkom fr�n trycket </b></p> <p style="position:absolute;top:736px;left:212px;white-space:nowrap" class="ft10"><b>oiH �ndring 1 lagen (1991:687) om s�rskild l�neskatt p� </b></p> <p style="position:absolute;top:758px;left:46px;white-space:nowrap" class="ft10"><b>den 30 december 1991 pensionskostnader; </b></p> <p style="position:absolute;top:805px;left:212px;white-space:nowrap" class="ft11">utf�rdad den 19 december 1991. </p> <p style="position:absolute;top:848px;left:228px;white-space:nowrap" class="ft11">Enligt riksda gens beslut' f�reskrivs att 1 och 3 � � lagen (1991:687) om </p> <p style="position:absolute;top:870px;left:210px;white-space:nowrap" class="ft11">s�rskild l�neskatt p� pensionskostnader skall ha f�ljande lydelse. </p> <p style="position:absolute;top:914px;left:210px;white-space:nowrap" class="ft11">1 � Den som utf�st en tj�nstepension skall till staten betala s�rskild </p> <p style="position:absolute;top:936px;left:211px;white-space:nowrap" class="ft15">l�neskatt med 21,85 procent p� kos tnaden f�r pensionsutf�stelsen, ber�k�<br/>nad enligt 2 �. </p> <p style="position:absolute;top:979px;left:227px;white-space:nowrap" class="ft11">I fr�g a om handelsbolag och d�dsbon som vid inkomsttaxeringen be�</p> <p style="position:absolute;top:1001px;left:210px;white-space:nowrap" class="ft11">handlas som handelsbolag �r dock del�garna skattskyldiga. </p> <p style="position:absolute;top:1045px;left:209px;white-space:nowrap" class="ft11">3 � En enskild perso n eller ett d�dsbo som medges avdrag f�r avgift f�r </p> <p style="position:absolute;top:1067px;left:210px;white-space:nowrap" class="ft11">pensionsf�rs�kring enligt punkt 21 av anv isningarna till 23 � kommunal-</p> <p style="position:absolute;top:1122px;left:48px;white-space:nowrap" class="ft12">3382 </p> <p style="position:absolute;top:1122px;left:211px;white-space:nowrap" class="ft12">' Prop. 1991/92:60, SkUIO, rskr. 97. </p> <p style="position:absolute;top:1225px;left:572px;white-space:nowrap" class="ft13"><i><b>w </b></i></p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft14">�</p> </div> <div id="page2-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:59px;left:52px;white-space:nowrap" class="ft20">skattelagen (1928:370) skall f�r det beskattnings�ret till staten betala </p> <p style="position:absolute;top:59px;left:645px;white-space:nowrap" class="ft20">SFS 1991:1848 </p> <p style="position:absolute;top:82px;left:52px;white-space:nowrap" class="ft20">s�rskild l�neskatt med 21,85 procenfp� avgiften. </p> <p style="position:absolute;top:124px;left:69px;white-space:nowrap" class="ft20">Denna lag tr�der i k raft den 1 januar i 1992. �ldre best�mmelser till�m�</p> <p style="position:absolute;top:146px;left:53px;white-space:nowrap" class="ft20">pas dock f�r beskattnings�r som p�b�rja ts f�re ikrafttr�dandet. </p> <p style="position:absolute;top:190px;left:52px;white-space:nowrap" class="ft20">P� regeringens v�gnar </p> <p style="position:absolute;top:234px;left:52px;white-space:nowrap" class="ft20">BO LUNDGREN </p> <p style="position:absolute;top:277px;left:339px;white-space:nowrap" class="ft20">Per Anders Lindgren </p> <p style="position:absolute;top:299px;left:339px;white-space:nowrap" class="ft20">(Finansdepartementet) </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft21">�</p> </div> </div> ;