Read the untranslated law here: https://lovdata.no/dokument/SF/forskrift/1983-03-25-728
Regulations on the tax free Fund accruals. The delegation of authority.
Date-1983-03-25-728 Ministry of Finance Ministry published in 1983 259 entry into force 25.03.1983 last edited by-1983-11-25-1700 Change applies to Norway Pursuant law-1962-12-14-1-§ 4, law-1962-12-14-1-section 6, law-1962-12-14-1-section 10, law-1962-12-14-1-section 12 Announced short title regulations on interest rate, the Fund provisions Chapter overview: in (§ § 1-2) II set out at URkgl.res. of the 25. March 1983. Made by the finance and customs Ministry.
With the legal authority of the law of 14. December 1962 on tax free fund provisions sections 4, 6, 10 and 12 is determined the following regulations on interest rate remuneration of the allotted amount, interest by impersonation and delegation of authority: in section 1. Accrued assets that are inserted on the special account of the Norwegian Bank forrentes with 3 1/2 percent per annum. It provided still does not interest rates for deposits if the outline so that they will be taxed by impersonation.
§ 2. When the allotted funds to be taxed by impersonation, ref. the sections 6 and 10, to the taxpayer answer rate of tax amount by 6 percent per annum, starting from the end of the calendar year following the year of accrual.
II For provisions after chapter II of the law to the provisions of § 1 the second paragraph and section 2 above the first time apply to provisions which, after 1. January 1984 in the possession so that they will be taxed by impersonation.
The remaining provisions of the terms for the first time in the provisions for tax year 1982.
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