SFS 1993:1570 Lag om ändring i lagen (1991:687) om särskild löneskatt på pensionskostnader

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:18px;font-family:Times;color:#000000;} .ft11{font-size:12px;font-family:Times;color:#000000;} .ft12{font-size:13px;font-family:Times;color:#000000;} .ft13{font-size:8px;font-family:Times;color:#000000;} .ft14{font-size:13px;font-family:Times;color:#000000;} .ft15{font-size:7px;font-family:Times;color:#000000;} .ft16{font-size:18px;line-height:21px;font-family:Times;color:#000000;} .ft17{font-size:12px;line-height:14px;font-family:Times;color:#000000;} .ft18{font-size:18px;line-height:19px;font-family:Times;color:#000000;} .ft19{font-size:13px;line-height:16px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:41px;left:498px;white-space:nowrap" class="ft17"><b>SFS 1993:1570 <br/></b>Utkom fr�n trycket <br/>den 29 december 1993 </p> <p style="position:absolute;top:41px;left:62px;white-space:nowrap" class="ft18"><b>Lag <br/>om �ndring i lagen (1991:687) om s�rskild l�neskatt p� <br/>pensionskostnader; </b></p> <p style="position:absolute;top:112px;left:62px;white-space:nowrap" class="ft12">utf�rdad den 16 december 1993. </p> <p style="position:absolute;top:145px;left:74px;white-space:nowrap" class="ft12">Enligt riksdagens beslut1 f�reskrivs att 1 � lagen (1991:687) om s�rskild </p> <p style="position:absolute;top:161px;left:62px;white-space:nowrap" class="ft12">l�neskatt p� pensionskostnader skall ha f�ljande lydelse. </p> <p style="position:absolute;top:194px;left:62px;white-space:nowrap" class="ft14"><b>1 �</b>2 Den som utf�st en tj�nstepension skall till staten betala s�rskild </p> <p style="position:absolute;top:210px;left:62px;white-space:nowrap" class="ft19">l�neskatt med 17,89 procent p� kostnaden f�r pensionsutf�stelsen, ber�k-<br/>nad enligt 2 �. </p> <p style="position:absolute;top:242px;left:74px;white-space:nowrap" class="ft12">I fr�ga om handelsbolag �r dock del�garna skattskyldiga. </p> <p style="position:absolute;top:275px;left:74px;white-space:nowrap" class="ft12">Denna lag tr�der i kraft den 1 januari 1994 och till�mpas f�rsta g�ngen </p> <p style="position:absolute;top:291px;left:62px;white-space:nowrap" class="ft19">vid 1995 �rs taxering. �ldre best�mmelser till�mpas dock f�r beskattnings-<br/>�r som har p�b�rjats f�re ikrafttr�dandet. </p> <p style="position:absolute;top:340px;left:62px;white-space:nowrap" class="ft12">P� regeringens v�gnar </p> <p style="position:absolute;top:372px;left:62px;white-space:nowrap" class="ft12">BO LUNDGREN </p> <p style="position:absolute;top:405px;left:275px;white-space:nowrap" class="ft12">Peter Kindlund </p> <p style="position:absolute;top:422px;left:275px;white-space:nowrap" class="ft12">(Finansdepartementet) </p> <p style="position:absolute;top:456px;left:63px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:453px;left:67px;white-space:nowrap" class="ft11"> Prop. 1993/94:50, bet. 1993/94:SkU15, rskr. 1993/94: 108. </p> <p style="position:absolute;top:469px;left:62px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:466px;left:66px;white-space:nowrap" class="ft11"> Senaste lydelse 1992:1493. </p> <p style="position:absolute;top:840px;left:577px;white-space:nowrap" class="ft12">4011 </p> </div> </div> ;