SFS 2009:1492 Lag om ändring i lagen (1994:1776) om skatt på energi

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft11{font-size:27px;font-family:TimesNewRoman,Bold;color:#000000;} .ft12{font-size:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft13{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft14{font-size:14px;font-family:TimesNewRoman,Italic;color:#000000;} .ft15{font-size:16px;font-family:TimesNewRoman,Bold;color:#000000;} .ft16{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft17{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft18{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft19{font-size:11px;font-family:TimesNewRoman;color:#000000;} .ft110{font-size:11px;font-family:TimesNewRoman,Italic;color:#000000;} .ft111{font-size:6px;font-family:TimesNewRoman;color:#000000;} .ft112{font-size:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft113{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft114{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft115{font-size:12px;line-height:14px;font-family:TimesNewRoman;color:#000000;} .ft116{font-size:11px;line-height:11px;font-family:TimesNewRoman;color:#000000;} .ft117{font-size:11px;line-height:11px;font-family:TimesNewRoman,Italic;color:#000000;} .ft118{font-size:12px;line-height:15px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft21{font-size:16px;font-family:TimesNewRoman,Bold;color:#000000;} .ft22{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft23{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft24{font-size:11px;font-family:TimesNewRoman;color:#000000;} .ft25{font-size:6px;font-family:TimesNewRoman;color:#000000;} .ft26{font-size:11px;font-family:TimesNewRoman,Italic;color:#000000;} .ft27{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft28{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft29{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft210{font-size:11px;line-height:11px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft30{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft31{font-size:16px;font-family:TimesNewRoman,Bold;color:#000000;} .ft32{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft33{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft34{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft35{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft36{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft40{font-size:8px;font-family:TimesNewRoman;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:741px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:197px;left:172px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:309px;left:172px;white-space:nowrap" class="ft113"><b>Lag<br/>om �ndring i lagen (1994:1776) om skatt p� energi;</b></p> <p style="position:absolute;top:365px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 10 december 2009.</p> <p style="position:absolute;top:401px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:399px;left:325px;white-space:nowrap" class="ft13">1 f�reskrivs i fr�ga om lagen (1994:1776) om skatt</p> <p style="position:absolute;top:418px;left:172px;white-space:nowrap" class="ft10">p� energi</p> <p style="position:absolute;top:416px;left:225px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:436px;left:187px;white-space:nowrap" class="ft114"><i>dels </i>att 2 kap. 10 � ska upph�ra att g�lla,<br/><i>dels </i>att rubriken n�rmast f�re 2 kap. 10 � ska utg�,<br/><i>dels </i>att 2 kap. 1 � samt 11 kap. 3 och 10 �� ska ha f�ljande lydelse.</p> <p style="position:absolute;top:507px;left:172px;white-space:nowrap" class="ft15"><b>2 kap.</b></p> <p style="position:absolute;top:533px;left:172px;white-space:nowrap" class="ft16"><b>1 �</b></p> <p style="position:absolute;top:531px;left:190px;white-space:nowrap" class="ft13">3</p> <p style="position:absolute;top:533px;left:209px;white-space:nowrap" class="ft10">Energiskatt och koldioxidskatt ska, om inte annat f�ljer av andra</p> <p style="position:absolute;top:550px;left:172px;white-space:nowrap" class="ft10">stycket, betalas f�r f�ljande br�nslen med angivna belopp:</p> <p style="position:absolute;top:998px;left:172px;white-space:nowrap" class="ft115">1 Prop. 2009/10:41, bet. 2009/10:SkU21, rskr. 2009/10:122 och prop. 2009/10:40, bet.<br/>2009/10:SkU18, rskr. 2009/10:121.</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft17">2 Senaste lydelse av 2 kap. 10 � 2007:1387.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft17">3 Senaste lydelse 2007:1393.</p> <p style="position:absolute;top:587px;left:193px;white-space:nowrap" class="ft19">KN-nr</p> <p style="position:absolute;top:587px;left:272px;white-space:nowrap" class="ft19">Slag av br�nsle</p> <p style="position:absolute;top:587px;left:367px;white-space:nowrap" class="ft19">Skattebelopp</p> <p style="position:absolute;top:609px;left:367px;white-space:nowrap" class="ft19">Energiskatt</p> <p style="position:absolute;top:609px;left:454px;white-space:nowrap" class="ft19">Koldioxidskatt</p> <p style="position:absolute;top:609px;left:544px;white-space:nowrap" class="ft19">Summa skatt</p> <p style="position:absolute;top:625px;left:172px;white-space:nowrap" class="ft19">1.</p> <p style="position:absolute;top:625px;left:193px;white-space:nowrap" class="ft116">2710<i> </i>11 31,<br/>2710 11 41,<br/>2710 11 45<br/>eller<br/>2710 11 49</p> <p style="position:absolute;top:625px;left:272px;white-space:nowrap" class="ft116">Bensin som<br/>uppfyller krav f�r</p> <p style="position:absolute;top:681px;left:272px;white-space:nowrap" class="ft116">a) milj�klass 1<br/> motorbensin</p> <p style="position:absolute;top:715px;left:272px;white-space:nowrap" class="ft19"> alkylatbensin</p> <p style="position:absolute;top:692px;left:367px;white-space:nowrap" class="ft116">3 kr 6 �re<br/>per liter<br/>1 kr 37<i> </i>�re<br/>per liter</p> <p style="position:absolute;top:692px;left:454px;white-space:nowrap" class="ft116">2 kr 44<i> </i>�re<br/>per liter<br/>2 kr 44 �re<br/>per liter</p> <p style="position:absolute;top:692px;left:544px;white-space:nowrap" class="ft116">5 kr 50 �re <br/>per liter<br/>3 kr 81 �re <br/>per liter</p> <p style="position:absolute;top:738px;left:272px;white-space:nowrap" class="ft19">b) milj�klass 2</p> <p style="position:absolute;top:738px;left:367px;white-space:nowrap" class="ft116">3 kr 9 �re<br/>per liter</p> <p style="position:absolute;top:738px;left:454px;white-space:nowrap" class="ft116">2 kr<i> </i>44 �re<br/>per liter</p> <p style="position:absolute;top:738px;left:544px;white-space:nowrap" class="ft117">5 kr 53 �re<i> <br/></i>per liter</p> <p style="position:absolute;top:772px;left:172px;white-space:nowrap" class="ft19">2.</p> <p style="position:absolute;top:772px;left:193px;white-space:nowrap" class="ft116">2710<i> </i>11 31,<br/>2710 11 51<br/>eller<br/>2710 11 59</p> <p style="position:absolute;top:772px;left:272px;white-space:nowrap" class="ft116">Annan bensin<br/>�n som avses<br/>under 1</p> <p style="position:absolute;top:772px;left:367px;white-space:nowrap" class="ft116">3 kr 81 �re<br/>per liter</p> <p style="position:absolute;top:772px;left:454px;white-space:nowrap" class="ft116">2 kr 44 �re<br/>per liter</p> <p style="position:absolute;top:772px;left:544px;white-space:nowrap" class="ft116">6 kr 25 �re<br/>per liter</p> <p style="position:absolute;top:829px;left:177px;white-space:nowrap" class="ft19">3.</p> <p style="position:absolute;top:829px;left:198px;white-space:nowrap" class="ft116">2710<i> </i>19 21,<br/>2710 19 25,<br/>2710 19 41<br/>2710 19 49 <br/>eller <br/>2710 19 61<br/>2710 19 69</p> <p style="position:absolute;top:829px;left:278px;white-space:nowrap" class="ft116">Eldningsolja,<br/>dieselbr�nnolja,<br/>fotogen, m.m.<br/>som</p> <p style="position:absolute;top:908px;left:272px;white-space:nowrap" class="ft116">a) har f�rsetts med <br/>m�rk- och f�rg�m-<br/>nen eller ger mindre <br/>�n 85 volymprocent <br/>destillat vid 350</p> <p style="position:absolute;top:951px;left:345px;white-space:nowrap" class="ft111">oC,</p> <p style="position:absolute;top:908px;left:367px;white-space:nowrap" class="ft19">791<i> </i>kr per m</p> <p style="position:absolute;top:906px;left:425px;white-space:nowrap" class="ft111">3</p> <p style="position:absolute;top:908px;left:454px;white-space:nowrap" class="ft19">3 013 kr per m</p> <p style="position:absolute;top:906px;left:520px;white-space:nowrap" class="ft111">3</p> <p style="position:absolute;top:908px;left:544px;white-space:nowrap" class="ft19">3 804 kr per m</p> <p style="position:absolute;top:906px;left:610px;white-space:nowrap" class="ft111">3</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft112"><b>SFS 2009:1492</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft118">Utkom fr�n trycket<br/>den 21 december 2009</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:141px;white-space:nowrap" class="ft20">2</p> <p style="position:absolute;top:169px;left:142px;white-space:nowrap" class="ft21"><b>SFS 2009:1492</b></p> <p style="position:absolute;top:565px;left:292px;white-space:nowrap" class="ft20">I fall som avses i 4 kap. 1 � 8 och 9 och 12 � 4 tas skatt ut med ett belopp</p> <p style="position:absolute;top:582px;left:277px;white-space:nowrap" class="ft29">som motsvarar skillnaden mellan de skattebelopp som g�ller f�r br�nslets<br/>olika anv�ndningss�tt.</p> <p style="position:absolute;top:645px;left:277px;white-space:nowrap" class="ft21"><b>11 kap.</b></p> <p style="position:absolute;top:671px;left:277px;white-space:nowrap" class="ft22"><b>3 �</b></p> <p style="position:absolute;top:669px;left:295px;white-space:nowrap" class="ft23">4</p> <p style="position:absolute;top:671px;left:314px;white-space:nowrap" class="ft20">Energiskatten utg�r</p> <p style="position:absolute;top:688px;left:292px;white-space:nowrap" class="ft20">1. 0,5 �re per kilowattimme f�r elektrisk kraft som f�rbrukas i industriell</p> <p style="position:absolute;top:706px;left:277px;white-space:nowrap" class="ft20">verksamhet i tillverkningsprocessen eller vid yrkesm�ssig v�xthusodling,</p> <p style="position:absolute;top:724px;left:292px;white-space:nowrap" class="ft20">2. 18,5 �re per kilowattimme f�r annan elektrisk kraft �n som avses under</p> <p style="position:absolute;top:741px;left:277px;white-space:nowrap" class="ft20">1 och som f�rbrukas i kommuner som anges i 4 �, och</p> <p style="position:absolute;top:759px;left:292px;white-space:nowrap" class="ft20">3. 28,0 �re per kilowattimme f�r elektrisk kraft som f�rbrukas i �vriga</p> <p style="position:absolute;top:776px;left:277px;white-space:nowrap" class="ft20">fall.</p> <p style="position:absolute;top:794px;left:292px;white-space:nowrap" class="ft20">F�r kalender�ret 2011 och efterf�ljande kalender�r ska energiskatt betalas</p> <p style="position:absolute;top:812px;left:277px;white-space:nowrap" class="ft29">med belopp som efter en �rlig omr�kning motsvarar de i f�rsta stycket an-<br/>givna skattebeloppen multiplicerade med det j�mf�relsetal, uttryckt i pro-<br/>cent, som anger f�rh�llandet mellan det allm�nna prisl�get i juni m�nad �ret<br/>n�rmast f�re det �r ber�kningen avser och prisl�get i juni 2009. Beloppen<br/>avrundas till hela tiondels �ren.</p> <p style="position:absolute;top:900px;left:292px;white-space:nowrap" class="ft20">Regeringen fastst�ller f�re november m�nads utg�ng de omr�knade skat-</p> <p style="position:absolute;top:917px;left:277px;white-space:nowrap" class="ft20">tebelopp som enligt denna paragraf ska tas ut f�r p�f�ljande kalender�r.</p> <p style="position:absolute;top:172px;left:298px;white-space:nowrap" class="ft24">KN-nr</p> <p style="position:absolute;top:172px;left:377px;white-space:nowrap" class="ft24">Slag av br�nsle</p> <p style="position:absolute;top:172px;left:472px;white-space:nowrap" class="ft24">Skattebelopp</p> <p style="position:absolute;top:194px;left:472px;white-space:nowrap" class="ft24">Energiskatt</p> <p style="position:absolute;top:194px;left:559px;white-space:nowrap" class="ft24">Koldioxidskatt</p> <p style="position:absolute;top:194px;left:649px;white-space:nowrap" class="ft24">Summa skatt</p> <p style="position:absolute;top:210px;left:377px;white-space:nowrap" class="ft210">b) inte har f�rsetts <br/>med m�rk- och f�rg-<br/>�mnen och ger minst <br/>85 volymprocent de-<br/>stillat vid 350�C, till-<br/>h�rig<br/>milj�klass 1</p> <p style="position:absolute;top:278px;left:472px;white-space:nowrap" class="ft24">1 322 kr per m</p> <p style="position:absolute;top:277px;left:538px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:278px;left:559px;white-space:nowrap" class="ft24">3 013 kr per m</p> <p style="position:absolute;top:277px;left:625px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:278px;left:649px;white-space:nowrap" class="ft24">4 335 kr per m</p> <p style="position:absolute;top:277px;left:715px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:290px;left:377px;white-space:nowrap" class="ft24">milj�klass 2</p> <p style="position:absolute;top:290px;left:472px;white-space:nowrap" class="ft24">1 584 kr per m</p> <p style="position:absolute;top:288px;left:538px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:290px;left:559px;white-space:nowrap" class="ft24">3 013 kr per m</p> <p style="position:absolute;top:288px;left:625px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:290px;left:649px;white-space:nowrap" class="ft24">4 597 kr per m</p> <p style="position:absolute;top:288px;left:715px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:301px;left:377px;white-space:nowrap" class="ft210">milj�klass 3 eller <br/>inte tillh�r n�gon <br/>milj�klass</p> <p style="position:absolute;top:301px;left:472px;white-space:nowrap" class="ft24">1 722 kr per m</p> <p style="position:absolute;top:300px;left:538px;white-space:nowrap" class="ft25">3 </p> <p style="position:absolute;top:301px;left:559px;white-space:nowrap" class="ft24">3 013 kr per m</p> <p style="position:absolute;top:300px;left:625px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:301px;left:649px;white-space:nowrap" class="ft24">4 735<i> </i>kr per m</p> <p style="position:absolute;top:300px;left:715px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:347px;left:277px;white-space:nowrap" class="ft24">4.</p> <p style="position:absolute;top:347px;left:298px;white-space:nowrap" class="ft210">2711 12 11<br/>2711 19 00</p> <p style="position:absolute;top:347px;left:377px;white-space:nowrap" class="ft210">Gasol som anv�nds <br/>f�r <br/>a) drift av motor-<br/>drivet fordon, fartyg <br/>eller luftfartyg</p> <p style="position:absolute;top:370px;left:472px;white-space:nowrap" class="ft210">0 kr per <br/>1 000 kg</p> <p style="position:absolute;top:370px;left:559px;white-space:nowrap" class="ft210">1 670 kr per <br/>1 000 kg</p> <p style="position:absolute;top:370px;left:649px;white-space:nowrap" class="ft210">1 670 kr per <br/>1 000 kg</p> <p style="position:absolute;top:404px;left:377px;white-space:nowrap" class="ft210">b) annat �ndam�l �n <br/>som avses under a</p> <p style="position:absolute;top:404px;left:472px;white-space:nowrap" class="ft210">155 kr per <br/>1 000 kg</p> <p style="position:absolute;top:404px;left:559px;white-space:nowrap" class="ft210">3 170 kr per <br/>1 000 kg</p> <p style="position:absolute;top:404px;left:649px;white-space:nowrap" class="ft210">3 325 kr per <br/>1 000 kg</p> <p style="position:absolute;top:438px;left:277px;white-space:nowrap" class="ft24">5.</p> <p style="position:absolute;top:438px;left:298px;white-space:nowrap" class="ft210">2711 11 00, <br/>2711 21 00</p> <p style="position:absolute;top:438px;left:377px;white-space:nowrap" class="ft210">Naturgas som an-<br/>v�nds f�r<br/>a) drift av motor-<br/>drivet fordon, fartyg <br/>eller luftfartyg</p> <p style="position:absolute;top:461px;left:472px;white-space:nowrap" class="ft210">0 kr per <br/>1 000 m</p> <p style="position:absolute;top:471px;left:509px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:461px;left:559px;white-space:nowrap" class="ft210">1 348 kr per <br/>1 000 m</p> <p style="position:absolute;top:471px;left:596px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:461px;left:649px;white-space:nowrap" class="ft210">1 348 kr per <br/>1 000 m</p> <p style="position:absolute;top:471px;left:686px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:495px;left:377px;white-space:nowrap" class="ft210">b) annat �ndam�l �n <br/>som avses under a</p> <p style="position:absolute;top:495px;left:472px;white-space:nowrap" class="ft210">256 kr per <br/>1 000 m</p> <p style="position:absolute;top:505px;left:509px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:495px;left:559px;white-space:nowrap" class="ft210">2 256 kr per <br/>1 000 m</p> <p style="position:absolute;top:505px;left:596px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:495px;left:649px;white-space:nowrap" class="ft210">2 512 kr per <br/>1 000 m</p> <p style="position:absolute;top:505px;left:686px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:529px;left:277px;white-space:nowrap" class="ft24">6.</p> <p style="position:absolute;top:529px;left:298px;white-space:nowrap" class="ft210">2701, 2702 eller <br/>2704</p> <p style="position:absolute;top:529px;left:377px;white-space:nowrap" class="ft24">Kol och koks</p> <p style="position:absolute;top:529px;left:472px;white-space:nowrap" class="ft210">336 kr per<br/>1 000 kg</p> <p style="position:absolute;top:529px;left:559px;white-space:nowrap" class="ft210">2 622 kr per<br/>1 000 kg</p> <p style="position:absolute;top:529px;left:649px;white-space:nowrap" class="ft210">2 958 kr per <br/>1 000 kg</p> <p style="position:absolute;top:1034px;left:277px;white-space:nowrap" class="ft27">4 Senaste lydelse 2007:1387.</p> </div> <div id="page3-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:745px;white-space:nowrap" class="ft30">3</p> <p style="position:absolute;top:167px;left:637px;white-space:nowrap" class="ft31"><b>SFS 2009:1492</b></p> <p style="position:absolute;top:168px;left:172px;white-space:nowrap" class="ft32"><b>10 �</b></p> <p style="position:absolute;top:166px;left:197px;white-space:nowrap" class="ft33">5</p> <p style="position:absolute;top:168px;left:216px;white-space:nowrap" class="ft30">Avdrag f�r g�ras �ven f�r energiskatt och koldioxidskatt p� br�nsle</p> <p style="position:absolute;top:185px;left:172px;white-space:nowrap" class="ft36">som f�rbrukats p� ett s�tt som ger r�tt till skattebefrielse enligt 6 a kap. 1 � 7<br/>och 17 a och 34 ��.</p> <p style="position:absolute;top:221px;left:187px;white-space:nowrap" class="ft30">Avdrag enligt f�rsta stycket f�r g�ras endast i den m�n avdrag inte gjorts</p> <p style="position:absolute;top:238px;left:172px;white-space:nowrap" class="ft36">enligt 7 kap. 1 � f�rsta stycket 4 i fall som avses i 6 a kap. 1 � 7 eller 17 a el-<br/>ler 3, 3 a, 3 b, 3 c eller 4 �.</p> <p style="position:absolute;top:292px;left:187px;white-space:nowrap" class="ft30"> 1. Denna lag tr�der i kraft den 1 januari 2010. �ldre best�mmelser g�ller</p> <p style="position:absolute;top:310px;left:172px;white-space:nowrap" class="ft30">fortfarande f�r f�rh�llanden som h�nf�r sig till tiden f�re ikrafttr�dandet.</p> <p style="position:absolute;top:328px;left:187px;white-space:nowrap" class="ft30">2. Best�mmelsen i 2 kap. 1 � andra stycket till�mpas f�r tid fr�n och med</p> <p style="position:absolute;top:345px;left:172px;white-space:nowrap" class="ft36">den 1 april 2010. �ldre best�mmelser g�ller fortfarande f�r f�rh�llanden<br/>som h�nf�r sig till tiden f�re den 1 april 2010.</p> <p style="position:absolute;top:398px;left:172px;white-space:nowrap" class="ft30">P� regeringens v�gnar</p> <p style="position:absolute;top:433px;left:172px;white-space:nowrap" class="ft30">ANDERS BORG</p> <p style="position:absolute;top:451px;left:403px;white-space:nowrap" class="ft36">Agneta Bergqvist<br/>(Finansdepartementet)</p> <p style="position:absolute;top:1034px;left:172px;white-space:nowrap" class="ft34">5 Senaste lydelse 2008:1219. �ndringen inneb�r att tredje stycket upph�vs.</p> </div> <div id="page4-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1059px;left:539px;white-space:nowrap" class="ft40">Thomson Reuters Professional AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft40">Edita V�stra Aros, V�ster�s 2009</p> </div> </div> ;