SFS 2004:62 Lag om ändring i lagen (1997:323) om statlig förmögenhetsskatt

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:NLIAKL+Times;color:#000000;} .ft11{font-size:14px;font-family:NLIAKL+Times;color:#000000;} .ft12{font-size:27px;font-family:NLIAMA+Times;color:#000000;} .ft13{font-size:19px;font-family:NLIAMA+Times;color:#000000;} .ft14{font-size:9px;font-family:NLIAKL+Times;color:#000000;} .ft15{font-size:8px;font-family:NLIAKL+Times;color:#000000;} .ft16{font-size:15px;font-family:NLIAMA+Times;color:#000000;} .ft17{font-size:14px;font-family:NLIAMA+Times;color:#000000;} .ft18{font-size:7px;font-family:NLIAKL+Times;color:#000000;} .ft19{font-size:13px;font-family:NLIAKL+Times;color:#000000;} .ft110{font-size:12px;font-family:NLIAKL+Times;color:#000000;} .ft111{font-size:17px;font-family:NLIAMA+Times;color:#000000;} .ft112{font-size:19px;line-height:19px;font-family:NLIAMA+Times;color:#000000;} .ft113{font-size:14px;line-height:17px;font-family:NLIAKL+Times;color:#000000;} .ft114{font-size:12px;line-height:16px;font-family:NLIAKL+Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:9px;font-family:NLIAKL+Times;color:#000000;} .ft21{font-size:8px;font-family:NLIAKL+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:-18px;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:-13px;left:11px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:189px;left:85px;white-space:nowrap" class="ft112"><b>Lag<br/>om �ndring i lagen (1997:323) om statlig <br/>f�rm�genhetsskatt;</b></p> <p style="position:absolute;top:-9px;left:15px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:264px;left:85px;white-space:nowrap" class="ft11">utf�rdad den 19 februari 2004.</p> <p style="position:absolute;top:299px;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:298px;left:241px;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:299px;left:246px;white-space:nowrap" class="ft11"> f�reskrivs att 12 � lagen (1997:323) om statlig</p> <p style="position:absolute;top:317px;left:85px;white-space:nowrap" class="ft11">f�rm�genhetsskatt 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:352px;left:85px;white-space:nowrap" class="ft17"><b>12 �</b></p> <p style="position:absolute;top:-5px;left:29px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:351px;left:111px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:-9px;left:32px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:352px;left:115px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:-9px;left:35px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:352px;left:129px;white-space:nowrap" class="ft11">Marknadsnoterad del�garr�tt med undantag f�r andel i s�dan inves-</p> <p style="position:absolute;top:370px;left:85px;white-space:nowrap" class="ft113">teringsfond som avses i 48 kap. 21 � inkomstskattelagen (1999:1229) tas<br/>upp till 80 procent av det vid beskattnings�rets utg�ng senast noterade v�rdet<br/>om inte annat f�ljer av 13 �. Marknadsnoterad fordringsr�tt, andel i s�dan<br/>investeringsfond som avses i 48 kap. 21 � samt marknadsnoterad tillg�ng<br/>som avses i 52 kap. n�mnda lag, tas upp till det vid beskattnings�rets utg�ng<br/>senast noterade v�rdet. Om det noterade v�rdet inte omfattar upplupen av-<br/>kastning skall v�rdet �kas med s�dan avkastning.</p> <p style="position:absolute;top:-9px;left:39px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:512px;left:100px;white-space:nowrap" class="ft113">1. Denna lag tr�der i kraft den 1 april 2004.<br/>2. Vad som s�gs i 12 � om andel i investeringsfond skall ocks� g�lla andel</p> <p style="position:absolute;top:547px;left:85px;white-space:nowrap" class="ft113">i s�dan v�rdepappersfond som f�rvaltas av fondbolag eller annan fondf�rval-<br/>tare som med st�d av 3 � lagen (2004:47) om inf�rande av lagen (2004:46)<br/>om investeringsfonder driver verksamhet enligt lagen (1990:1114) om v�rde-<br/>pappersfonder.</p> <p style="position:absolute;top:636px;left:85px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:671px;left:85px;white-space:nowrap" class="ft11">BOSSE RINGHOLM</p> <p style="position:absolute;top:689px;left:316px;white-space:nowrap" class="ft113">Hases Per Sj�blom<br/>(Finansdepartementet)</p> <p style="position:absolute;top:-4px;left:44px;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:45px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:908px;left:93px;white-space:nowrap" class="ft110">Prop. 2002/03:150, bet. 2003/04:FiU14, rskr. 2003/04:139.</p> <p style="position:absolute;top:-4px;left:50px;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:51px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:921px;left:93px;white-space:nowrap" class="ft110">Senaste lydelse 2000:1011.</p> <p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft111"><b>SFS 2004:62</b></p> <p style="position:absolute;top:200px;left:547px;white-space:nowrap" class="ft114">Utkom fr�n trycket<br/>den 2 mars 2004</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:62px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:942px;left:499px;white-space:nowrap" class="ft21">Thomson Fakta, tel. 08-587 671 00</p> <p style="position:absolute;top:951px;left:505px;white-space:nowrap" class="ft21">Elanders Gotab, Stockholm 2004</p> </div> </div> ;