SFS 1992:1493

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:19px;font-family:CBMVDV+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:16px;font-family:CBMVDV+TimesNewRomanPSMT;color:#000000;} .ft12{font-size:18px;font-family:Helvetica;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:18px;font-family:CBMVDV+TimesNewRomanPSMT;color:#000000;} .ft21{font-size:13px;font-family:DMTUQS+ArialMT;color:#000000;} .ft22{font-size:13px;font-family:MGYPJZ+TimesNewRomanPS;color:#000000;} .ft23{font-size:16px;font-family:DMTUQS+ArialMT;color:#000000;} .ft24{font-size:13px;font-family:CBMVDV+TimesNewRomanPSMT;color:#000000;} .ft25{font-size:18px;font-family:Helvetica;color:#000000;} .ft26{font-size:18px;line-height:20px;font-family:CBMVDV+TimesNewRomanPSMT;color:#000000;} .ft27{font-size:18px;line-height:21px;font-family:CBMVDV+TimesNewRomanPSMT;color:#000000;} .ft28{font-size:18px;line-height:28px;font-family:CBMVDV+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:816px;left:62px;white-space:nowrap" class="ft10">Lag </p> <p style="position:absolute;top:816px;left:617px;white-space:nowrap" class="ft10">SFS 1992:1493 </p> <p style="position:absolute;top:838px;left:61px;white-space:nowrap" class="ft10">om �Edring i lagen (1991:687) om s�rskild l�neskatt p� utkom fr�n trycket </p> <p style="position:absolute;top:860px;left:61px;white-space:nowrap" class="ft10">pensionskostnader; </p> <p style="position:absolute;top:860px;left:617px;white-space:nowrap" class="ft10">den 30 december 1992 </p> <p style="position:absolute;top:904px;left:61px;white-space:nowrap" class="ft10">utf�rdad den 21 december 1992. </p> <p style="position:absolute;top:947px;left:76px;white-space:nowrap" class="ft10">Enligt riksdagens beslut' f�reskrivs att 1 o ch 3 �� lagen (1991:687) om </p> <p style="position:absolute;top:969px;left:59px;white-space:nowrap" class="ft10">s�rskild l�neskatt p� pensionskostnader skall ha f�ljande lydelse. </p> <p style="position:absolute;top:1013px;left:58px;white-space:nowrap" class="ft10">1 </p> <p style="position:absolute;top:1013px;left:107px;white-space:nowrap" class="ft10">Den som utf�st en tj�nstepension skall till staten betala s�rs kild </p> <p style="position:absolute;top:1034px;left:59px;white-space:nowrap" class="ft10">l�neskatt med 17,69 procent p� kos tnaden f�r pensionsutf�stelsen, ber�k�</p> <p style="position:absolute;top:1055px;left:59px;white-space:nowrap" class="ft10">nad enligt 2 �. </p> <p style="position:absolute;top:1091px;left:60px;white-space:nowrap" class="ft11">' Prop. 1992/93:50 (bil. 5), bet. 1992/93:FiUl och 1992/93:S kU18, rskr. 1992/9 3: </p> <p style="position:absolute;top:1106px;left:60px;white-space:nowrap" class="ft11">158. </p> <p style="position:absolute;top:1122px;left:60px;white-space:nowrap" class="ft11">^ Scnastclydelse 1991:1848. </p> <p style="position:absolute;top:1122px;left:734px;white-space:nowrap" class="ft11">3609 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft12">�</p> </div> <div id="page2-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:43px;left:48px;white-space:nowrap" class="ft20">SFS 1992:1493 </p> <p style="position:absolute;top:44px;left:228px;white-space:nowrap" class="ft20">I fr�ga om handelsbolag och d�dsbon som vid inkomsttaxeringen be�</p> <p style="position:absolute;top:66px;left:211px;white-space:nowrap" class="ft20">handlas som handelsbolag �r dock del�garna skattskyldiga. </p> <p style="position:absolute;top:109px;left:210px;white-space:nowrap" class="ft20">3 �' En enskild person eller ett d�dsbo som medges avdrag f�r avgift f�r </p> <p style="position:absolute;top:130px;left:211px;white-space:nowrap" class="ft20">pensionsf�rs�kring enligt punkt 21 av anvisningarna till 23 � kommunal�</p> <p style="position:absolute;top:151px;left:210px;white-space:nowrap" class="ft26">skattelagen (1928:370) skall f�r det beskattnings�ret till staten betala <br/>s�rskild l�neskatt med 17,69 procent p� avgiften. </p> <p style="position:absolute;top:215px;left:227px;white-space:nowrap" class="ft20">Denna lag tr�der i kraft den 1 januari 1993. �ldre best�mmelser till�m�</p> <p style="position:absolute;top:236px;left:210px;white-space:nowrap" class="ft20">pas dock f�r beskattnings�r som p�b�rjats f�re ikrafttr�dandet. </p> <p style="position:absolute;top:279px;left:210px;white-space:nowrap" class="ft20">P� regeringens v�gnar </p> <p style="position:absolute;top:322px;left:210px;white-space:nowrap" class="ft20">ANNE WIBBLE </p> <p style="position:absolute;top:366px;left:491px;white-space:nowrap" class="ft27">Peter Kindlund <br/>(Finansdepartementet) </p> <p style="position:absolute;top:412px;left:220px;white-space:nowrap" class="ft20">Senaste lydelse 1991; 1848. </p> <p style="position:absolute;top:90px;left:806px;white-space:nowrap" class="ft21">[(5� </p> <p style="position:absolute;top:136px;left:807px;white-space:nowrap" class="ft22"><i>i- ' </i></p> <p style="position:absolute;top:151px;left:811px;white-space:nowrap" class="ft23">If�f </p> <p style="position:absolute;top:264px;left:808px;white-space:nowrap" class="ft23">i� </p> <p style="position:absolute;top:394px;left:809px;white-space:nowrap" class="ft28">1 ] <br/>"' </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft25">�</p> </div> </div> ;