Scope of application



§ 1 the owner of a farm unit with storm forest credited

under the conditions and to the extent set out in this

law tax credit for storm wood at the 2006-2008

tax assessments. With owner referred to also as referred to in Chapter 1. paragraph 5 of the

real estate tax assessment Act (1979:1152) shall be treated as

owners.



If a Swedish trading company owns an agricultural unit with

Storm forest, the tax reduction will be counted.



If a limited liability company or a partnership without being owners

to the agricultural unit has the right to exploit the forest on

agricultural unit and the right to benefit from the revenue

from the Woods and company and the agricultural unit, directly or

indirectly, have the same owner, the company shall for the purposes of

This law is considered to be agricultural unit's owner.



This law does not apply to the State, counties, municipalities and

Association of local authorities.



Definitions, etc.



section 2 of the terms and expressions used in this law have the same

meaning and scope of the income tax act

(1999:1229) unless otherwise specified by this law.



With forest land "means the same as in the real estate tax law

(1979:1152).



section 3 Of this Act shall mean storm forest woodland if



1. it is located on a farm unit in Skåne, Blekinge

County, kronoberg, Kalmar, Jönköping, Halland,

Västra Götaland County or Östergötlands län, and



2. strain the volume of the trees on the farm unit's woodland

has been damaged by the storm on 8-9 January 2005 amounts to more than

a year of growth.



The condition set out in item 2 of the first paragraph are always considered fulfilled if the

agricultural unit is located in any of the municipalities that

are listed in annex 1 to this Act.



section 4 by storm wood referred to in this law of coniferous sawlogs from

Storm forest and pulp wood or fuel wood from the forest, if

the timber has been felled because of storm on 8 and 9 January 2005.



section 5 With fuel wood referred to in this law of coniferous logs on

the wood



1. the stockmäts or travmäts,



2. is suitable for energy production,



3. have a length not less than 240 cm, and



4. have a major top diameter of not less than 3

centimeters.



section 6, With an annual growth referred to in this law, the product of

agricultural machine's forest area on 1 January 2005 in accordance with the

tax database that the tax agency for according to the law

(2001:181) on the processing of information in the tax agency's

fiscal operations and the growth rates which, according to annex 2

This law applies to the county where agricultural unit is

located.



If agricultural unit has been formed after January 1, 2005,

calculated growth on the forest area at the time

for the unit's formation.



7 § With timber measurement referred to in this law that the volume and

nature is determined.



Wood measurement shall be carried out in such a way as is stated in the

General provisions of the regulations in the Swedish forest Agency

has decided, with the support of the timber measurement Act (1966:209) and

be documented in such a measurement statement referred to in these

regulations.



section 8 for the purposes of this Act shall



-When converting from forest cubic metres to cubic metres of fixed dimensions

under the corrective factor shall be used, and bark 0.84



-When converting from cubic toppmätt under bark to

cubic metres of fixed dimensions during conversion rate used bark 1.20.



Criteria for tax credit



section 9 tax reduction credited it as



1. owned agricultural unit at the time of sale,

utforsling and measurement according to paragraph 10, and



2. then been the owner of the device until the

the time of the application.



The who marketed agricultural unit after 7 January 2005

but before 1 January 2006 are credited tax credit if

He or she owned the farm unit at the time of disposal

According to section 10 and applies for a reduction last on 2 May 2006.



If agricultural unit passes to a new owner, the conditions in

the first subparagraph have been met by the previous owner is considered to

have been met by the new owner if the latter is the previous owner's

estate or someone who has taken over the farm unit by inheritance

or will after their spouse, partner or parent or

through the Division of property by reason of the spouse's or partner's death. The

new owner, instead of the previous owner credited

tax credit if the conditions laid down in the first subparagraph are fulfilled by the

new owner.



Basis for tax credit



section 10 the basis for tax reduction is the amount of storm wood

as after the 7 January 2005 but before 1 January 2007



1. disposed of,



2. carted out of the storm, on the farm and forest drive



3. measured at timber measurement.



During the period the law applied is given reduction just for the

part of the farm unit's total base of more than

a year of growth, however, at least 200 cubic metres of fixed dimensions under

bark.



For the purposes of the second subparagraph, the part of the surface

that does not entitle to reduction be considered attributable to the

oldest measurement reports. If agricultural unit has changed owners shall

previous owner's measure of acceptance is always considered to be older than the later

owner's measurement.



section 11 of the applicant's evidence consists of that portion of the evidence which

According to section 10 can qualify for the reduction, and disposed of,

utforslats and measured in accordance with section 10 during the time the applicant owned

agricultural unit.



In the cases referred to in the second subparagraph of section 9 are the applicant's dossier

of the part of the material under section 10 may be eligible for

reduction and disposed of during the time the applicant owned

agricultural unit and utforslats and measured according to paragraph 10 of

later when the application for reduction is made.



In the cases referred to in the third subparagraph of section 9 are the applicant's dossier

of the part of the material under section 10 may be eligible for

reduction and disposed, utforslats and measured in accordance with

section 10 during the time the applicant and the previous owner owned

agricultural unit.



Skattereduktionens size



section 12 of the tax reduction amounts to 50 euros per cubic metre

fixed dimensions under the bark of the dossier in accordance with section 11.



section 13 the applicant credited as large a proportion of the tax deductions for

corresponding to the applicant's share in the agricultural unit at

the time of the application or, in the cases referred to in section 9 other

paragraph, at the time of sale of the agricultural unit.



In the case of trading company co-owner, tax reduction

distributed between them in the manner specified in the application.



Application and decision



section 14 of the application for a tax credit shall be made in writing in

The Swedish tax agency.



section 15 If several owns part of a farm unit, they shall submit a

common application. The same applies to trade corporate partner.

Some owners are applicants in respect of their right to a tax credit.



section 16 of the application shall contain information on the



1. the applicant's social security number, coordination number or

registration number,



2. farm unit designation, taxeringsenhets number, municipality

and County where agricultural unit is located;



3. the applicant's share in agricultural machine at the time

set out in section 13,



4. the amount of utforslat storm wood in cubic metres of fixed dimensions under

bark, and



5. date of sale according to paragraph 10, first paragraph 1 for

the storm wood that was sought.



In the case of commercial corporate partner, the application States how

tax reduction shall be divided between them.



section 17 of The application shall be accompanied by



1. copy of the contract for the disposal of storm wood under section 10 of the first

paragraph 1, and



2. copy of the decision from the measurement measurement wood according to section 10 of the first

subparagraph 3.



On the farm unit is not located in any of the municipalities that

set out in annex 1 to this Act shall also be annexed to the application

a certificate showing that the criteria in section 3(1) 2 is

met.



section 18 Of the agricultural unit has changed hands after the January 7

2005 but before 1 January 2007, the application shall contain

an indication of ownership.



section 19 of the application shall, subject to section 9 other

paragraph, have been received by the Swedish tax agency no later than 2 June 2007.



If an application has been received at the latest on May 2, 2006, the

tax reduction be included in the charge to the final

tax due 2006 annual assessment or, if the assessment is not

takes place this year at the 2007 assessment. Will an application in

later than 2 May 2006, credited the tax deductions for at

the charge to the final tax due to the 2007 assessment

or, if the assessment is not done this year, at the 2008 tax assessment.



section 20 of the tax agency shall decide in cases pursuant to this law.



Tax, review and appeal



section 21 of the provisions on penalties in the 15 Cape.

Russian tax authority Registration Act (1997:483) applies also in respect of

information referred to in this law.



The tax agency's decision under this Act be reviewed and appealed

in accordance with the provisions of Chapter 21 and 22. Russian tax authority Registration Act.



If the tax agency's decisions need to be changed as a result of another

decision of the tax board or the Administrative Court concerning the

tax credit under this Act, property taxation or

billing of property tax, such change be effected by

review even after the expiry of the time prescribed for

reconsideration of the Russian tax authority Registration Act but not later than six months after

the decision giving rise to the amendment.



Other provisions



section 22 in respect of the tax credit under this law apply as

as concerns about controlling and billing of final tax

According to the Russian tax authority Registration Act (1997:483).



Tax reduction shall count toward municipal and State

income tax as well as against State property taxes.



Provisions to take account of tax credit in

decision on the final tax, see Chapter 11. § 9

Russian tax authority Registration Act.



section 23 of the tax reduction shall not be taken into account for the calculation of

the amount of tax under section 4 of the Act (1997:324) on the restriction of the

tax.




section 24 of The not at all or only to some extent, count of

tax reduction against the taxes referred to in section 22, second paragraph

shall, if the charge to the final tax tillgodoföras an amount

corresponding to the portion of the reduction that cannot be counted.



section 25 of the amount had been credited to under section 24 shall be indicated in such

information referred to in Chapter 11. section 15 of the Russian tax authority registration law

(1997:483).



section 26 of the regulations on nutritional contribution in chapter 29.

the income tax Act (1999:1229) does not apply to amounts

According to section 24, had been credited to.



section 27 of the provision on the företrädaransvar in Chapter 12. 6 a of the

Russian tax authority Registration Act (1997:483) shall apply mutatis mutandis

in the case of amounts that had been credited to under section 24.



section 28 of the amount to be included under section 13 shall

specified in the whole öretal Krona to fall away.



Annex 1



Municipalities referred to in paragraph 3 of the second paragraph:



ALE Land



Alingsås Markaryd



Alvesta Motala



Aneby Mullsjö



Bollebygd Mölndal



Borås Nybro



Bromölla Nässjö



Båstad olofström



Eksjö Osby



Emmaboda Partille



Essunga Perstorp



Falkenberg, Ronneby



Finspång Sjöbo



Gislaved Svalöv



Gnosjö Svenljunga



Gothenburg Sävsjö



Habo Sölvesborg



Halmstad Tingsryd



Herrljunga Tranemo



Hultsfred Tranås



Hylte Ulricehamn



Härryda Uppvidinge



Hässleholm Vaggeryd



Högsby Varberg



Hörby Vetlanda



Höör Vimmerby



Jönköping Vårgårda



Karlshamn Värnamo



Karlskrona Västervik



Kinda Växjö



Cliff Ydre



Kristianstad Åstorp



Kungsbacka Åtvidaberg



Laholm Älmhult



Lerum Ängelholm



Lessebo Örkelljunga



Linköping Östra Göinge



Ljungby



Annex 2



Growth rates referred to in section 6, first paragraph:



County growth rates (forest cubic meter per

HA)



Skåne County 7.4



Blekinge County 7.1



Kronoberg 5.7



Kalmar county 5.1



Jönköping County 5.3



Halland 6.8



Västra Götaland County, Sweden with 5.8



Östergötlands län 5.4