SFS 1999:1273 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:15px;font-family:Times;color:#000000;} .ft11{font-size:14px;font-family:Times;color:#000000;} .ft12{font-size:27px;font-family:Times;color:#000000;} .ft13{font-size:19px;font-family:Times;color:#000000;} .ft14{font-size:9px;font-family:Times;color:#000000;} .ft15{font-size:8px;font-family:Times;color:#000000;} .ft16{font-size:15px;font-family:Times;color:#000000;} .ft17{font-size:14px;font-family:Times;color:#000000;} .ft18{font-size:7px;font-family:Times;color:#000000;} .ft19{font-size:13px;font-family:Times;color:#000000;} .ft110{font-size:12px;font-family:Times;color:#000000;} .ft111{font-size:17px;font-family:Times;color:#000000;} .ft112{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft113{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft114{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:9px;font-family:Times;color:#000000;} .ft21{font-size:8px;font-family: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:-17px;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:-12px;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 (1991:687) om s�rskild <br/>l�neskatt p� pensionskostnader;</b></p> <p style="position:absolute;top:-9px;left:15px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:268px;left:85px;white-space:nowrap" class="ft11">utf�rdad den 16 december 1999.</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:242px;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:246px;white-space:nowrap" class="ft11"> f�reskrivs att 3 och 4 �� lagen (1991:687) om</p> <p style="position:absolute;top:321px;left:85px;white-space:nowrap" class="ft11">s�rskild l�neskatt p� pensionskostnader 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:-5px;left:29px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:354px;left:103px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:-9px;left:32px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:356px;left:122px;white-space:nowrap" class="ft11">En enskild person eller ett d�dsbo som drar av utgifter f�r premier f�r</p> <p style="position:absolute;top:374px;left:85px;white-space:nowrap" class="ft113">pensionsf�rs�kring enligt 16 kap. 32 � inkomstskattelagen (1999:1229) skall<br/>f�r det beskattnings�ret till staten betala s�rskild l�neskatt med 24,26 pro-<br/>cent p� avgiften.</p> <p style="position:absolute;top:427px;left:100px;white-space:nowrap" class="ft11">Detsamma g�ller f�r enskild person som drar av utgifter f�r inbetalning p�</p> <p style="position:absolute;top:444px;left:85px;white-space:nowrap" class="ft11">pensionssparkonto enligt n�mnda paragraf.</p> <p style="position:absolute;top:462px;left:100px;white-space:nowrap" class="ft11">S�rskild l�neskatt skall dock inte betalas till den del avdraget m�ste g�ras</p> <p style="position:absolute;top:479px;left:85px;white-space:nowrap" class="ft113">fr�n s�dan ers�ttning som utgjort underlag f�r uttag av arbetsgivaravgifter<br/>enligt 1 kap. 2 � lagen (1981:691) om socialavgifter eller, vad avser arbetsta-<br/>gare som vid �rets ing�ng �r 65 �r eller �ldre, s�rskild l�neskatt enligt 1 �<br/>f�rsta stycket lagen (1990:659) om s�rskild l�neskatt p� vissa f�rv�rvsin-<br/>komster.</p> <p style="position:absolute;top:-9px;left:35px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:585px;left:85px;white-space:nowrap" class="ft17"><b>4 �</b></p> <p style="position:absolute;top:-9px;left:39px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:585px;left:118px;white-space:nowrap" class="ft11">Termer och uttryck som anv�nds i denna lag har samma betydelse och</p> <p style="position:absolute;top:603px;left:85px;white-space:nowrap" class="ft113">till�mpningsomr�de som i inkomstskattelagen (1999:1229). Med beskatt-<br/>nings�r f�r staten, landstingskommuner, kommuner och kommunalf�rbund<br/>f�rst�s dock i denna lag kalender�r.</p> <p style="position:absolute;top:-9px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:675px;left:100px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 januari 2000 och till�mpas f�rsta g�ngen vid</p> <p style="position:absolute;top:692px;left:85px;white-space:nowrap" class="ft11">2002 �rs taxering.</p> <p style="position:absolute;top:728px;left:85px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:763px;left:85px;white-space:nowrap" class="ft11">BOSSE RINGHOLM</p> <p style="position:absolute;top:781px;left:316px;white-space:nowrap" class="ft113">Per Sj�blom<br/>(Finansdepartementet)</p> <p style="position:absolute;top:-4px;left:47px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:906px;left:85px;white-space:nowrap" class="ft18">1</p> <p style="position:absolute;top:-8px;left:48px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:908px;left:93px;white-space:nowrap" class="ft110">Prop. 1999/2000:2, bet. 1999/2000:SkU2, rskr. 1999/2000:117.</p> <p style="position:absolute;top:-4px;left:53px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:919px;left:85px;white-space:nowrap" class="ft18">2</p> <p style="position:absolute;top:-8px;left:54px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:921px;left:93px;white-space:nowrap" class="ft110">Senaste lydelse 1999:634.</p> <p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft111"><b>SFS 1999:1273</b></p> <p style="position:absolute;top:201px;left:547px;white-space:nowrap" class="ft114">Utkom fr�n trycket<br/>den 27 december 1999</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:65px;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:952px;left:505px;white-space:nowrap" class="ft21">Elanders Gotab, Stockholm 1999</p> </div> </div> ;