WPC E{N2 O3' ޻ӼZ}2@qdx 9J&|^*gn:7.HiS>w/Q.\aSey8Gh@:ΩUZcIqϽ?Yf B|4Itۊqu*z),U`@fs"l庖GڞBka6_㓿}ʸ2\= oDKbuۨB0<-$E%N)kh.z(b dJwEt/8WPKLdk\d @%!MLz+bvp37k9_> ykihXl}wqa;UN: % 0Y# ^^l mnw4^  D-~ 72 0U2 0J$-%%&' 09E( A~( 0)) 0 * 0* 0+ 0, 0k- 0<. 0C / 0M/ 00 00 01 02 0D3 04 04 0@5 05 06 0X7 0 8 08 09 0f: 0"; 0<; 1< 72<< 1>7 ? 72D@ 1v@ 72@ 1/A 72A 1A 72oBEB 0B 0<C 0,C 0 D 0&D 0E 0F 0:?G 0yG 0-+H 00XI 00J 03K 0L 0O 0`R 0U 0 W 0X 0y[ 0Y\ Bq\ AM\ 0N\ 0)] 0]Ng^ 0i^ 0_ 0_ 0F` 1` 0a 0v!b 0f 0v6g D5k 0vk 0KWp 0p 00$u 0 uTv 0-v 0ww Amx 0 y 0*y 0z 0'{ 1u| 0$4} 0!X~ 0y 0 0 00ʂ 0 0* 0'݇ 0$ 0!( 0I 0g 0 03 00͏ 0- 0** 0'T 72{ 0$ 0!ѕ 0 1 0 00̙ 0- 0*) 0'S 0$z 0! 0 0ݡ 0 00 0-@ 0*m 0' 0$ 0! 0 0! 0< 03TU: 00 0- 0*MH 0'L 0$s 0! B- 0 0 00 0-N 0*{ 0 0'u 0D 0$ 0! 0% 0C 0^ 03v 00 0- 0* 0'0 0$W 0!{ 0 0 0 0t 0 0 0Q 0 0 0. 0 0Y 0 0q 0 0 0 0 0- 0 0E 0 0]] 0 0u 0 0 0 1U 7 1e 7k 1ey 7 1U 7 AU ,MU >y 7 7 7 7 1 72r 1 72+ 1] 72 1 72 1 72V 1 72 1A 72 0 0j DC 18 72 1 72x 1 721 1c 72 0 0 1 1: 1 1H 0 0o 06 0 0D 1D 1 1R 1 72` 1 72 1K 72 0 0 0 0 0 0 0 0 0h 0J 0) 0 0 0 0 0r 0H 0 0 0  0  0  0q  0I  0! 0 0& 0 0 0#C 0f 0 0<U. 0&d9 Z6Times New Roman RegularX(1$ IS , .\R6&A4\X_XXXTRW<6&A4W<6&A4 6&A4 6&A4T ? 9XX_-?vbX-#ggdd  80dd8ISUS.,     \\loki.althingi.is\Austurstr 8-10 3h lp41yy0\\Mimir\forrit\WP2000\template\SKJRIT~1.WPT\\Mimir\forrit\WP2000\template\SkjritunY2k.wptU*>ό|)rirs?g2^9@ 3|xLevel 1Level 2Level 3Level 4Level 5)!dxdx_*+ (_2623  .. "h?nnunargreinum$t?lvunarfr%Winga"lUsingarh?nnuWa(iWnaWarrWuneytinuupptalningunastarfsheitinu"kerfisfr%WingurCtskriftt?lvut%kna&RafiWnaWarsk;lanst?lvukerfum&t?lvunarfr%Wiskor&t?lvunarfr%Wingar,t?lvunarfr%Wingarnir$skyldunmskeiWum$skyldueiningunum,st%rWfr%WinmskeiWum(st%rWfr%Wigreiningbestunarfr%Wi&t?lvunarfr%Winnar$t?lvunarfr%Winni&skyldueiningarnar2t?lvunarfr%WinmskeiWumt?lvusviWinu"grunnskilningur(t?lvunarfr%Wideildkj?rsviWa&notendahugbCnaWar$kerfishugbCnaWar&viWskiptafr%Wivalt%knigreinum"kerfisfr%Wingarkj?rsviWiforritun"st%rWfr%Wigrunn$umfj?llunarefniW(st%rWfr%WinmskeiW6t?lvunarfr%Wideildarinnart?lvuv%WingarSkUrr hugbCnaWargerW loftskeytamennkerfisfr%Wing"Ctskriftarnemar"CtskriftarnemumstarfsheitiW&t?lvunarfr%WingurhugbCnargerW kerfisfr%WinganetkerfumCtskrifaW&RafiWnaWarsk;linnumsagnaraWili"lgmarksmenntun$starfsheital?ginl?ggilt"rafverkfr%Wingarafverktaka$lUsingarh?nnuWur*D+J (_25   ," <DL,23  ..  2( 4 <DL2  ӂLevel 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5, *HNK2   cf&OLE 2.0 Box <=8C HKKKK*A+J (_24   ) <DL)23  ..  2( 4 <DL2  *>+J (_23  ` &<<DL&23  ..  2( 4 <DL2  *;+J (_22   #DL#23  ..  2( 4 <DL2  *8+J (_21    DL 23  ..  2( 4 <DL2  *5+J (_20  h DDL23  ..  2( 4 <DL2  *2+J (_19   L23  ..  2( 4 <DL2  */+J (_18    L23  ..  2( 4 <DL2  * (_1723  Ԁ*DJ (_16   ," <DL,23  Ԁ  2( 4 <DL2  *AJ (_15   ) <DL)23  Ԁ  2( 4 <DL2  *>J (_14  ` &<<DL&23  Ԁ  2( 4 <DL2  *;J (_13   #DL#23  Ԁ  2( 4 <DL2  *8J (_12    DL 23  Ԁ  2( 4 <DL2  *5J (_11  h DDL23  Ԁ  2( 4 <DL2  *2J (_10   L23  Ԁ  2( 4 <DL2  (/J &_9    L23  Ԁ  2( 4 <DL2  ( &_823  (DJ &_7   ," <DL,23   2( 4 <DL2  (AJ &_6   ) <DL)23   2( 4 <DL2  (>J &_5  ` &<<DL&23   2( 4 <DL2  (;J &_4   #DL#23   2( 4 <DL2  (8J &_3    DL 23   2( 4 <DL2  (5J &_2  h DDL23   2( 4 <DL2  (2J &_1   L23   2( 4 <DL2  &/J $_    L23   2( 4 <DL2  <:Default Para(5hCEKQW]cioAutoList1a.a.a.a.a.a.a.a.3a.  aN'ISUS.,,,..X XXX? 5XX -?vbX-#ggdd  ISIS,.   _? 2d -- 5#5 --V#d2D (EhCEKQW]cioAutoList2a.a.a.a.a.a.a.a. - eN)ISUS.,,,..X XXX? 5XX -?vbX-#ggdd  ISIS,.   _Ԁ6a.0UhCEKQW]cioAutoList31.1.1.1.1.1.1.1.91.(ehCEKQW]cioAutoList41.1.1.1.1.1.1.1.;1.(uhCEKQW]cioAutoList51.1.1.1.1.1.1.1.=1.2S+P 0_level1  , ;1PPP|, 4<D ";23  ..  8.$$|, 4<D "8  <:footnote ref,*MIVJ2000Level 1   IS XXX US   2zz0Level 3   7 2( 4 <DL2 IS XXX  2( 4 <DL2 US    0GG.header   `  IS XXX US    ` 0GG.footer   `  IS XXX US    ` :8page number:<<8Body Text 2  X  IS XXX US   X <`+f :Outline001_1   ," <DL,23  ..  2( 4 <DL2  <c+f :Outline002_1   /% <DL/23  ..  2( 4 <DL2  <c+f :Outline003_1   /%  <DL/23  ..  2( 4 <DL2  <f+f :Outline004_1   2( 4 <DL223  ..  2( 4 <DL2  < :Outline005_1   ," <DL,A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline006_1   /% <DL/A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline007_1   /%  <DL/A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline008_1   2( 4 <DL2A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  <Q+Q :Outline009_15+ 4 <DL523  ..5+ 4 <DL5< :Outline010_15+ 4 <DL5A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS5+ 4 <DL5<+ :Outline011_123  ..64Hyperlink     d cfA<< c(O$<+ :Outline011_223  ..<+ :Outline011_323  ..<+ :Outline011_423  ..<+ :Outline011_523  ..<+ :Outline011_623  ..<+ :Outline011_723  ..ikmo0JTEu{}1. a. 1.StafliWir undir t?luliW1.a.1.<+ :Outline011_823  ..(N3N$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTX XXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? 5XX -?vbX-#ggdd  8ZdXXd8ISIS,.      <+ :Outline011_923  ..(N3N$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTX XXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? 5XX -?vbX-#ggdd  8ZdXXd8ISIS,.      UUUU)!dxdx(N3N$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTX XXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? 5XX -?vbX-#ggdd  8ZdXXd8ISIS,.      ( $ Figure  1  (Z3 o$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTX XXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? 5XX -?vbX-#ggdd  8ZdXXd8ISIS,.       d <c+f :Outline012_1  { /%W W <DL/23  ..  2( 4 <DL2  (M(m$2JT  0  .3  0  <`+f :Outline012_2   ," <DL,23  ..  2( 4 <DL2  (O;$0  2#  a  .3  0` (#(# cf I&mage <=8C HKKKK(u$0  0` (#(#` `  2  a  .3  0` (#` (#<]+f :Outline012_3 j + ) <DL)23  ..  2( 4 <DL2 j (`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#<Z+f :Outline012_4   &__DL&23  ..  2( 4 <DL2  3#37=CIQYag1.a.i.(1)(a)(i)1)a)<W+f :Outline012_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline012_6 j 3  DL 23  ..  2( 4 <DL2 j <Q+f :Outline012_7   ggL23  ..  2( 4 <DL2  <N+f :Outline012_8   L23  ..  2( 4 <DL2  <K+f :Outline012_9 j ;  L23  ..  2( 4 <DL2 j <c+f :Outline013_1  X /%4 4 <DL/23  ..  2( 4 <DL2  < :Outline013_2   ," <DL,A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  <]+f :Outline013_3   ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline013_4  ` &<<DL&23  ..  2( 4 <DL2  <W+f :Outline013_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline013_6    DL 23  ..  2( 4 <DL2  <Q+f :Outline013_7  h DDL23  ..  2( 4 <DL2  <N+f :Outline013_8   L23  ..  2( 4 <DL2  <K+f :Outline013_9    L23  ..  2( 4 <DL2  <f+f :Outline014_1   2( 4 <DL223  ..  2( 4 <DL2  <c+f :Outline014_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline014_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline014_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline014_5  y &UUDL&23  ..  2( 4 <DL2  qi)<W+f :Outline014_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline014_7  )  DL 23  ..  2( 4 <DL2  <Q+f :Outline014_8   ]]L23  ..  2( 4 <DL2   gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)<N+f :Outline014_9 j  L23  ..  2( 4 <DL2 j <c+f :Outline015_1   /%  <DL/23  ..  2( 4 <DL2  <`+f :Outline015_2  _ ,"; ; <DL,23  ..  2( 4 <DL2  <]+f :Outline015_3 j  ) <DL)23  ..  2( 4 <DL2 j <Z+f :Outline015_4   &DL&23  ..  2( 4 <DL2  <W+f :Outline015_5  g #CCDL#23  ..  2( 4 <DL2  <T+f :Outline015_6 j   DL 23  ..  2( 4 <DL2 j <Q+f :Outline015_7   L23  ..  2( 4 <DL2  <N+f :Outline015_8  o KKL23  ..  2( 4 <DL2  <K+f :Outline015_9 j   L23  ..  2( 4 <DL2 j <c+f :Outline016_1  h /%D D <DL/23  ..  2( 4 <DL2  <`+f :Outline016_2   ,"x x <DL,23  ..  2( 4 <DL2  <]+f :Outline016_3 j  ) <DL)23  ..  2( 4 <DL2 j <Z+f :Outline016_4  L &((DL&23  ..  2( 4 <DL2  <W+f :Outline016_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline016_6 j   DL 23  ..  2( 4 <DL2 j <Q+f :Outline016_7  T 00L23  ..  2( 4 <DL2  <N+f :Outline016_8   L23  ..  2( 4 <DL2  <K+f :Outline016_9 j   L23  ..  2( 4 <DL2 j <f+f :Outline017_1   2( 4 <DL223  ..  2( 4 <DL2  4cp Z "Times Regular<c+f :Outline017_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline017_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline017_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline017_5  y &UUDL&23  ..  2( 4 <DL2  <W+f :Outline017_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline017_7  )  DL 23  ..  2( 4 <DL2  )Hairline d<Q+f :Outline017_8   ]]L23  ..  2( 4 <DL2  <N+f :Outline017_9 j  L23  ..  2( 4 <DL2 j <c+f :Outline018_1  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline018_2   ," <DL,23  ..  2( 4 <DL2  <]+f :Outline018_3   ) <DL)23  ..  2( 4 <DL2  (`H2$ !ISUS.,,,..TRW6&A4X3' Letter 6&A43'LetterTX XXXTRW6&A4W6&A4 6&A4 6&A4T ? 5XX -?vbX-#ggdd  8ZdXXd8ISIS,.          0  5Ԁ<Z+f :Outline018_4  ` &<<DL&23  ..  2( 4 <DL2  (#$  0  <W+f :Outline018_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline018_6    DL 23  ..  2( 4 <DL2  <Q+f :Outline018_7  h DDL23  ..  2( 4 <DL2  <N+f :Outline018_8   L23  ..  2( 4 <DL2  <K+f :Outline018_9    L23  ..  2( 4 <DL2  <f+f :Outline019_1   2( 4 <DL223  ..  2( 4 <DL2  <c+f :Outline019_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline019_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline019_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline019_5  y &UUDL&23  ..  2( 4 <DL2  <W+f :Outline019_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline019_7  )  DL 23  ..  2( 4 <DL2  <Q+f :Outline019_8   ]]L23  ..  2( 4 <DL2  <N+f :Outline019_9 j  L23  ..  2( 4 <DL2 j <+ :Outline020_123  ..<+ :Outline020_223  ..<+ :Outline020_323  ..<+ :Outline020_423  ..<+ :Outline020_523  ..<+ :Outline020_623  ..<+ :Outline020_723  ..<+ :Outline020_823  ..< :Outline037_123  < :Outline037_223  < :Outline037_323  < :Outline037_423  < :Outline037_523  < :Outline037_623  < :Outline037_723  < :Outline037_823  < :Outline037_923  < :Outline038_123  < :Outline038_223  < :Outline038_323  < :Outline038_423  < :Outline038_523  < :Outline038_623  < :Outline038_723  < :Outline038_823  < :Outline038_923   359=AEIMQ1.P....... 35;AGMSY_2a.a.i.1.a.i.1.a.i. 35;AGMSY_31.a.i.1.a.i.1.a.i. 359=AEIMQ4.........(\ Y`Symbol\  `&Times New Roman.i.i..(hCEKQW]cioAutoList6a.a.a.a.a.a.a.a.a.(hCEKQW]cioAutoList71.1.1.1.1.1.1.1.1.(hCEKQW]cioAutoList81.1.1.1.1.1.1.1.1.( CEKQW]cioAutoList9A.A.A.A.A.A.A.A.A.(գEGMSY_ekqAutoList101.1.1.1.1.1.1.1.1.(:EGMSY_ekqAutoList11A.A.A.A.A.A.A.A.A.(JEGMSY_ekqAutoList12A.A.A.A.A.A.A.A.A.6/ 4Heading 1&&&    &&&20Caption &&& U=Thin Bottomdxd(EGMSY_ekqAutoList131.1.1.1.1.1.1.1.1.(EGMSY_ekqAutoList14a.a.a.a.a.a.a.a.a.(%EGMSY_ekqAutoList15a.a.a.a.a.a.a.a.a.(5EGMSY_ekqAutoList16a.a.a.a.a.a.a.a.a.<%%:Definition T US XXX UK <li:Definition L US XXX , ;1PPP|, 4<D ";  8.$$|, 4<D "8 UK (EEGMSY_ekqAutoList17a.a.a.a.a.a.a.a.(UEGMSY_ekqAutoList18a.a.a.a.a.a.a.a.(eEGMSY_ekqAutoList19a.a.a.a.a.a.a.a.(EGMSY_ekqAutoList20a.a.a.a.a.a.a.a.(xir$0  0` (#(#0 ` (#` (#2#(  0  )3  0 (# (#(F$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#2#(   )3  0h(#h(#($0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#2#  0  )3  0(#(#({$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#2#  a  )3  0p(#(#(F$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#2#     )3  0p(#p(# ikmoh}EGKOSW[_cAutoList22!!!!!!!!)1)a)(EEGMSY_ekqAutoList23a.a.a.a.a.a.a.a.(UEGMSY_ekqAutoList24a.a.a.a.a.a.a.a.(eEGMSY_ekqAutoList25a.a.a.a.a.a.a.a. a.(uEGMSY_ekqAutoList26a.a.a.a.a.a.a.a.a.(EGMSY_ekqAutoList27a.a.a.a.a.a.a.a.a.2J+J 0_level2  X 2( & ~ .6> 223  ..  2(v v& ~ .6> 2  2J+J 0_level3   2( & ~ .6> 223  ..  2(v v& ~ .6> 2  2G+J 0_level4   /%& & & ~ .6> /23  ..  2(v v& ~ .6> 2  2G+J 0_level5   /%R R R ~ .6> /23  ..  2(v v& ~ .6> 2  2D+J 0_level6   ,"~ ~ ~ .6> ,23  ..  2(v v& ~ .6> 2  2D+J 0_level7  4 ," .6> ,23  ..  2(v v& ~ .6> 2  2A+J 0_level8  ` ) .6> )23  ..  2(v v& ~ .6> 2  2A+J 0_level9   ) .6> )23  ..  2(v v& ~ .6> 2  2MJ 0_levsl1  , 5+ & ~ .6> 523  Ԁ  2(v v& ~ .6> 2  2JJ 0_levsl2  X 2( & ~ .6> 223  Ԁ  2(v v& ~ .6> 2  2JJ 0_levsl3   2( & ~ .6> 223  Ԁ  2(v v& ~ .6> 2  2GJ 0_levsl4   /%& & & ~ .6> /23  Ԁ  2(v v& ~ .6> 2  2GJ 0_levsl5   /%R R R ~ .6> /23  Ԁ  2(v v& ~ .6> 2  2DJ 0_levsl6   ,"~ ~ ~ .6> ,23  Ԁ  2(v v& ~ .6> 2  2DJ 0_levsl7  4 ," .6> ,23  Ԁ  2(v v& ~ .6> 2  2AJ 0_levsl8  ` ) .6> )23  Ԁ  2(v v& ~ .6> 2  2AJ 0_levsl9   ) .6> )23  Ԁ  2(v v& ~ .6> 2  2MJ 0_levnl1  , 5+ & ~ .6> 523   2(v v& ~ .6> 2  2JJ 0_levnl2  X 2( & ~ .6> 223   2(v v& ~ .6> 2  2JJ 0_levnl3   2( & ~ .6> 223   2(v v& ~ .6> 2  2GJ 0_levnl4   /%& & & ~ .6> /23   2(v v& ~ .6> 2  2GJ 0_levnl5   /%R R R ~ .6> /23   2(v v& ~ .6> 2  2DJ 0_levnl6   ,"~ ~ ~ .6> ,23   2(v v& ~ .6> 2  2DJ 0_levnl7  4 ," .6> ,23   2(v v& ~ .6> 2  2AJ 0_levnl8  ` ) .6> )23   2(v v& ~ .6> 2  2AJ 0_levnl9   ) .6> )23   2(v v& ~ .6> 2  <zp :Body Text I2 d X  US XXX  /%v v ~ .6> /2(v v& ~ .6> 2 IS   X 622 4Body Text US XXX   IS   <>> :Body Text I1   US XXX   IS    <c :Body Text In   US XXX /%v vK7  > /PFvv& ~ .6> P IS   : 8Body Text 3 US XXXC4\  `Tms RmnC5+v vv& ~ .6> 5J@vv& ~ .6> J IS S\  `&Times New RomanS<%%:Comment Refe US  IS < :Comment Text\  `Tms RmnR-,fjarlfjrlagaskrifstofaFjrmlarWuneyti,  fjrlagaskrifstofa: !ISUS.,,,..TRW6&A4X3' Letter 6&A43'LetterTX XXXTRW6&A4W6&A4 6&A4 6&A4T ? 5XX -?vbX-#ggdd  8Zdd8ISIS,.      _ _ikmo(JT03q57 (  Xingskjal443"367.ml.      M 5Frumvarptillaga/#5 M#  X X5umbreytingutollalgum,nr.88/2005,meWsWaribreytingum.#5XX #55    ? e =(LagtfyrirAlYingi140.lggjafarYingi2011!2012.) ?    w O   ?U?' b dE" ? w O      1.gr.     eftirorWinu?tollyfirvldum 2.mlsl.1.mgr.21.gr.lagannakemur:sexrfr {  birtingardegi. nF    2.gr.     2.mgr.22.gr.lagannafellurbrott.    3.gr. e= <   3.mgr.36.gr.lagannafellurbrott. 0   4.gr.     eftirorWinu?tollalgum 3.mlsl.2.tlul.1.mgr.91.gr.lagannakemur:eWa. i   5.gr. ' w   EftirfarandibreytingarverWa108.gr.claganna:   (g00_ikmo"i(m"  i(m 2g  a  .3  Ԉ0    ViW2.mgr.btistnUrmlsliWur,svohlj;Wandi:HeimilteraWflytjavrurumflutnings  geymsluannaWgeymslusvWifyrir;tollafgreiddarvrur.i(m ݌` Ќ  "i(m"  i(m$ 2g  b  .3  Ԉ0    3.mgr.orWastsvo:i(m$ Q ݌S+ Ќ  "k;"  k;0  2g3  0     v :heimilteraWafhendavrurrumflutningsgeymslutilnotkunarinnanlands.k;C݌  Ќ    6.gr. " G  0staWtlunnar?30 4.mgr.114.gr.lagannakemur:60. W#   7.gr. !%   4.mgr.120.gr.lagannafellurbrott. !&   8.gr. v#N( e  2.mlsl.1.mgr.125.gr.lagannaorWastsvo:X;verWadrttarvextireinungisreiknaWirtv A$ ) rafturtmannfrYeimdegisemrskurWurumendurkvrWunaWflutningsgjaldaerkveW  % * innupp %!+   9.gr. m'E#-   0staWfjrhWarinnar?15.000evrum 1.mgr.162.gr.lagannakemur:10.000evrum. 8($. Ї  10.gr. (   ViW1.mgr.195.gr.lagannabtistnUrtluliWur,svohlj;Wandi:TolleftirlitsgjaldYegar  ;skaWerviWverutollvarWareWaYj;nustutollgsluutanalmennsopnunartmatollskrifstofu,  svosemvegnaafgreiWsluhraWsendingaogp;stsendingaogtilaWstaWfestatflutningvru. a GjaldiWskalstandastraumaflaunakostnaWivegnatolleftirlits. T,   11.gr.    LgYessiWlastYegargildi.X;skulu2.,3.og7.gr.ekkiWlastgildifyrren1.febrar   2012.  X @ #dggAthugasemdirviWlagafrumvarpYetta.#ggdԈ      FrumvarpYettaerunniWfjrmlarWuneytinuenhafthefurveriWsamrWviWtollstj;ra    viWvinnsluYess.MeWfrumvarpinuerulagWartilbreytingartollalgumafmargvslegum   togaenjafnframterulagWartilsmvgilegarlagfringar. wO    0fyrstalagier1.gr.frumvarpsinslagttilaWgildistmibindandilitaumtollflokkun B  verWisexrstaWYessaWlitingildi;tmabundiW.BreytingartollflokkunogtkniYr;un    geraYaWmeWalannarsaWverkumaWbrUnteraWtakmarkagildistmabindandilita.0Wru   lagier2.,3.og7.gr.frumvarpsinslagttilaWsjdagafresturhraWsendingarfyrirtkjatil {  aWskilainnaWflutningsskUrslumtiltollstj;raverWifelldurniWur.TaliWerafarbrUntaWfella nF kvWiWbrottendahefurkvWiWfrmeWsrauknahttuaW;lglegvarakomistinn 9 landiW.VerWiYaWsamYykktmuntollstj;rigeraviWeigandirWstafanirtilaWafhendingartmi  hraWsendingaverWissamiogWur.0YriWjalagier5.gr.frumvarpsinslagttilaWheimilt  verWiaWflytjavrurumflutningsgeymsluyfirannarskonargeymslurfyrir;tollafgreiddar r vrur.Samkvmtngildandilgumerslkfrslavruumflutningi;heimil.Breytingin e= mundibtarekstrarskilyrWiumflutningsgeymslnanYessY;aWtorveldatolleftirlitumof. 0 0fj;rWalagier6.gr.frumvarpsinslagttilaWfresturtollstj;ratilYessaWkveWaupprskurW  viWendurkvrWunaWflutningsgjaldaverWilengdurr30dgum60dagafrlokumYess  frestsseminnflytjandavarveitturtilandmla.Xaumlsemerutilumfjllunarhjtollstj;ra i getaoftogtWumveriWtmafrekariensvoaWumrddur30dagafresturngitilaWfullvinna \4 mlin.0fimmtalagier8.gr.frumvarpsinslagttilaWupphafsmarkdrttarvaxtavegnavan ' greiddraaWflutningsgjaldasemstafarafendurkvrWunverWiYaWsamahvortsemtoll  afgreiWslahafifariWframmeWrafrnumeWaskriflegumhtti.BreytingunniertlaWaWsam  rmaupphafsmarkdrttarvaxtaYannigaWYaWverWibWumtilvikumgjalddagiaWflutnings `  gjaldaenY;YannigaWdrttarvextirverWiekkireiknaWirlengraentvrafturtmann.010. S+! gr.frumvarpsinserusvosjttaogsWastalagilagWartilauknarheimildirtilgjaldtkuaf " hlfutollstj;raYegar;skaWerviWverutollvarWautanalmennsafgreiWslutma.04.og9.gr. # frumvarpsinserjafnframtaWfinnakvWisemtlaWeraWlagfratextalagannatilskUringar  $ ogsamrmis. !W%   EfnifrumvarpsinshefurekkigefiWstWutilaWmetasamrmiviWlggjfannarralanda J""& aWundanskildukvWiumhraWsendingar.NnariumfjllunumYaWmfinnaathugasemd #' umviW2.gr.frumvarpsins.kvWifrumvarpsinssnertafyrstogfremstinnflutningsaWila #( vrumogaWilasemveitaYeimYj;nustu.BWivegnafjldaYeirraaWilasemumrWirog $ ) tmaskortsvarekkihaftsamrWviWYviWgerWfrumvarpsins. v%N!*   VerWifrumvarpiWsamYykktmunYaWhafaUmishrifhagsmunaaWila.Helstuhriffrum A&"+ varpsinsmunduverWaYauaWhraWsendingarfyrirtkiYyrftuaWbreytaskilumaWflutnings  '", skUrslum,YeirsemleitaaWstoWartollgsluutanalmennsafgreiWslutmavegnahraWsendinga '#- ogp;stsendingaogtilaWstaWfestatflutningvruYyrftuaWgreiWagjaldfyrirslkaYj;nustu, ( treikningurdrttarvaxtaviWendurkvrWunaWflutningsgjaldahkkuWutilvikiYeirrasem  skilarafrnumskUrslumognotkunarmguleikumumflutningsgeymslnafjlgaWi.    Um.1.gr. T, (  LagtertilaWgildistmibindandilitaumtollflokkunverWitakmarkaWurviWsexrstaW  YessaWYaugildi;tmabundiWeinsogner.EkkiergertrWfyriraWbreytinginhafihrif  bindandilitsemYegarhafaveriWgefint.TeljaverWuraWafmarkaWurgildistmibindandi   litabtimguleikatilendurskoWunarlitannasamrmiviWYrbreytingarsemverWa  X tollflokkun,tkniYr;uneWaframleiWsluaWferWum. K #    Um2.gr.    %+  LagtertilaWkvWi2.mgr.22.gr.gildandilagaverWifelltbrott.kvWiW,einsogYaW   stendurgildandilgum,heimilarhraWsendingarfyrirtkjumaWafhendahraWsendingarWur wO  enaWflutningsskjlumerskilaWinntiltollstj;ra.0framkvmdhefurveriWmiWaWviWaWfrest B  urtilaWskilainnaWflutningsskUrslumogtollafgreiWahraWsendingarssjdagarskv.46.gr.    reglugerWarnr.1100/2006,umvrsluogtollmeWferWvru,sbr.4.mgr.120.gr.tollalaga.   EkkiermltfyrirumslkanfresteWaheimildtilaWafhendahraWsendingarWurentoll {  afgreiWslaferframngrannalndum0slandsEvr;pu,utanNoregsYarsemsvipaWarreglur nF gilda.BreytinginhefWifrmeWsraWskilyrWifyrirtollafgreiWsluhraWsendingaryrWuYau 9 smuogfyriralmennartollafgreiWslur,Y.e.aWllumaWflutningsskjlumtilaWgetatoll  afgreittvrunaYurfiaWframvsaviWtollafgreiWsluna.FresturtilaWskilainnaWflutnings  skUrslumhefurYaWfrmeWsraWbiWeraWafhendavrurtilm;ttakendahraWsendinga r YegaraWflutningsskUrslurberasttollstj;raogsendingarYannigtollafgreiddarnaWflutnings e= skjalaraun,byrgWleyfishafaviWkomandihraWsendingarYj;nustu.Nverandiframkvmd 0 torveldarverulegatolleftirlitmeWinnflutningimeWhraWsendingum.Eftirlits-ogsukerfitoll  stj;rabyggistaWmikluleytiYeimupplUsingumsemframkomaaWflutningsskUrslumen  YegarYrberasterorWiWumseinanaWviWhafaYesskonareftirlit.StaWanerYvsaWmeiri i httaeraWleyfisskyldeWa;lglegvarakomistinnlandiWmeWhraWsendingumennauW \4 synlegterogYvafarbrUntaWfellakvWiWbrott.Nverandifyrirkomulaghefureinnig ' valdiWvandkvWumviWinnheimtuaWflutningsgjaldaafhraWsendingumYarsemhraW  sendingarfyrirtkinhafaekkiupplUsingarumYaWhvortm;ttakandihraWsendingarhafi  skuldfrsluheimildhjtollstj;ra.MeWbreytingunniffyrirtkinupplUsingarnartmaog `  gefstrWrmtilaWkrefjam;ttakandaumstaWgreiWsluaWflutningsgjaldasemYaumunduella S+! berabyrgW.Tollstj;rimuntryggjaaWafhanshlfuhafibreytinginekkihrifafhend " ingartmahraWsendinga.Hjtollstj;raerekkiYrfst;rvgilegumbreytingumverkferlum # eWatlvukerfitilYessaWkomastmegihjtfum.VerWibreytinginaWlgummuntollstj;ri  $ takanotkunnUjanrafrnanverkferilfyrirhraWsendingarsemsrstaklegaerhannaWurtil !W% YessaWtafirafhendingartmaverWiekki.TilaWtryggjaaWbreytingingangieftirnvand J""& kvWaerlagttilaW2.gr.frumvarpsinstakiekkigildifyrren1.febrar2012. #'   Um3.gr. $ ) `9  TilsamrmisviWtillgurfrumvarpsins2.og7.gr.erlagttilaW3.mgr.36.gr.laganna v%N!* umtrygginguvegnaafhendingarhraWsendingarngreiWsluaWflutningsgjaldafallibrott.MeW A&"+ smuformerkjumogtilgreinderuathugasemdumviW2.gr.frumvarpsinserlagttilaW  '", gildistakagreinarinnarverWi1.febrar2012. '#- Ї  Um4.gr. ( R;  0greininnieraWfinnasmvgilegaorWalagsbreytingu.0ngildandi3.mlsl.2.tlul.1.  mgr.91.gr.lagannasegiraWstj;rnarmennumskjandaumleyfitilreksturstollvrugeymslu  megiekkihafahlotiWd;mvegnabrotatollalgumfyrirfkniefnabrot.HiWrttaeraW a stj;rnarmennmegaekkihafahlotiWd;mvegnabrotatollalgumeWafyrirbrotfkniefna T, lggjfogergreininnibreytttilsamrmis.    Um5.gr.   =  LagtertilaWheimiltverWiaWflytjavrursemgeymdareruumflutningsgeymslumyfir  X annarskonargeymslusvWifyrir;tollafgreiddarvrur.SamkvmtngildandikvWier K #  slkaWgerWbnnuWskv.3.mgr.108.gr.claganna.Xrumflutningsgeymslursemstarfrktar    erudaggeymaeingngueldsneytiskemmrieWalengritmafyrirerlendaaWila.Rekstur    YessaraumflutningsgeymslnahefurhinsvegarveriWhWurYeimannmarkaaWekkihefurver   iWhgtaWnUtaeldsneytisemafUmsumstWumverWureftiraWgeymslutmaloknum.Ef wO  kvWiWverWuraWlgumvrihgtaWnUtaafgangsoluinnanlandsogbtaYannigrekstrar B  skilyrWiviWkomandigeymslnanYessaWslktkminiWurtolleftirliti.      Um6.gr. {  A  MeWgreininnierlagttilaWfresturtollstj;ratilYessaWkveWaupprskurWviWendur nF kvrWunaWflutningsgjaldaverWilengdurr30dgum60dagafrlokumYessfrestssem 9 innflytjandavarveitturtilandmla.0rskurWumrkistollanefndarnr.10,12og16frrinu  2009reyndingildandikvWi4.mgr.114.gr.tollalaga.0Yessummlumf;rtollstj;ri  framrYeim30dagafrestisemhannhefurtilaWkveWaupprskurW.Rkistollanefndtaldi r kvWiWverafortakslaustogfelldirskurWitollstj;rargildi.HingaWtilhefurekkiveriW e= litiWsvoaWYaWaWfariWvriframyfirfrestinnmundieittogsrvalda;gildingumla.Xau 0 mlsemerutilumfjllunarhjtollstj;ragetaoftogtWumveriWnokkuWumfangsmikilog  tmafrekogerumrddur30dagafresturYvofknappur.ErYvlagtertilaWfresturinnverWi  lengdur60daga.0YessusambandierhorfttilsambrilegskvWis5.mgr.96.gr.laga i nr.90/2003,umtekjuskatt,enYarsegiraWrkisskattstj;riskuliinnantveggjamnaWaaWjafn \4 aWikveWaupprkstuddanrskurWumendurkvrWunlagningar. '   Um7.gr.  G  TilsamrmisviWtillgurfrumvarpsins2.og3.gr.erlagttilaW4.mgr.120.gr.,umaW `  gjalddagiaWflutningsgjaldavegnahraWsendingaskuliverasjdgumeftirtollafgreiWslu S+! sendingar,fallibrott.MeWsmuformerkjumogtilgreinderuathugasemdumviW2.gr. " frumvarpsinserlagttilaWgildistakagreinarinnarverWi1.febrar2012. #   Um8.gr. !W% I  0tollalgumgilda;lkarreglurumgjalddagavangreiddraaWflutningsgjaldaogupphafs J""& markdrttarvaxtaeftirYvumhvernigseinniafgreiWslueraWrWa.Skv.1.mgr.125.gr. #' skuludrttarvextirreiknastvangreiddaWflutningsgjldfrogmeWgjalddaga.X;verWa #( drttarvextireinungiskvarWaWirfrYvaWinnflytjandabarsttilkynningumfyrirhugaWanr $ ) skurWumendurkvrWunskv.111.gr.entilvitnuWulagakvWierfjallaWumendurkvrW v%N!* unaWflutningsgjaldavegnasendingasemtollafgreiddarerumeWrafrnumhtti.0fram A&"+ kvmdYUWirYettaaWsendingarsemtollafgreiddarerumeWrafrnumhttiberadrttarvexti  '", viWendurkvrWunfrogmeWYeimdegisemviWkomandiinnflytjandit;kviWtilkynningu '#- umfyrirhugaWanrskurW.EfumeraWrWaendurkvrWunaWflutningsgjaldaeftirskriflega ( tollafgreiWslu,sbr.112.gr.,reiknastdrttarvextirvangreiddaWflutningsgjldfrogmeW  gjalddaga.    EinsogframerkomiWermeginreglansamkvmttollalgumsaWdrttarvextirskulu a reiknastvangreiddaWflutningsgjldfrogmeWgjalddaga,sbr.1.mgr.125.gr.MeWbreyt T, ingunnierlagttilaWsreglagildienY;meWYeirriundantekninguaWYegarumeraWrWa  endurkvrWunaWflutningsgjaldastollstj;raeinungisheimiltaWreiknadrttarvextialltaW  tvrafturtmannfrYeimdegisemrskurWurumendurkvrWunerkveWinnupp.TilaW   gtasamrmiserlagttilaWsamareglagildi,hvortsemumeraWrWaendurkvrWunvegna  X rafrnnartollafgreiWsluskv.111.gr.eWavegnaskriflegrartollafgreiWsluskv.112.gr. K #    VerWiYessitillagafrumvarpsinsaWlgumergertrWfyriraWhngildifyrirllmlsem    hafinerueftirgildistkuhennar.      Um9.gr. wO  yS  MeWgreininnierlagttilaWverWmtamrkreiWufsemtollstj;raerheimiltaWleggja B  haldviWkomueWabrottfrfarmannseWaferWamannsverWilkkuW.Skv.2.mgr.27.gr.    tollalagaskuluferWamennogfarmenn;tilkvaddirgeragreinfyrirhrrifjrhWensemnem   ur10.000evrumsemYeirhafameWferWisviWkomueWabrottfrfrlandinu.MeWlgumnr. {  167/2008umbreytingutollalgumogfleirilgumvarfjrhWarviWmiWi27.gr.breyttr nF 15.000evrum10.000evrur.HinsvegarlWistsamatmaaWlkkafjrhWarmrktilsam 9 rmishaldlagningarheimildYessarafjrmuna162.gr.lagannaogerYvlagttilaWYaW  verWigerthr.    Um10.gr. e= IW  LagttilaWnUjumtluliWverWbttviW1.mgr.195.gr.lagannasemheimiligjaldtku 0 vegnaYj;nustutollgslusem;skaWereftirutanalmennsopnunartmatollskrifstofa,semer  virkadagafr08til16.DmiumslkaYj;nustuereftirlittengslumviWinnflutningogaf  greiWsluhraWsendingaogp;stsendinga,aukstaWfestingartflutningivrusemaWilarb i settirerlendisfestakauphrlandiogveitirYeimrttaWfvirWisaukaskattendurgreidd \4 anaWhluta.ErviWYaWmiWaWaWtollstj;rioghlutaWeigandiaWili,t.d.hraWflutningafyrirtki ' eWaendurgreiWsluaWili,gtugertlangtmasamningumYj;nustunasamrmiviW4.mgr.  195.gr.    Um11.gr. S+! /[  GreininYarfnastekkiskUringa. "   !W% & #  Fylgiskjal. ( mAU?) dE?$ A^m   :FjrmlarWuneyti, a   :Ď\fjrlagaskrifstofa:  :Ď\\݌ T, Ќ    Umsgnumfrumvarptillagaumbreytingutollalgum,nr.88/2005,  meWsWaribreytingum.   '#([ D]  MeWYessufrumvarpierulagWartilbreytingartollalgumafmargvslegumtogaauk  X smvgilegralagfringa.01.gr.erlagttilaWgildistmibindandilitaumtollflokkunverWi K #  sexrstaWYessaWlitingildi;tmabundiW.02.,3.og7.gr.erlagttilaWsjdagafrestur    hraWsendingarfyrirtkjatilaWskilainnaWflutningsskUrslumtiltollstj;raverWifelldurniWur.    05.gr.erlagttilaWheimiltverWiaWflytjavrurumflutningsgeymsluyfirannarskonar   geymslurfyrir;tollafgreiddarvrur.Lagtertil6.gr.aWfresturtollstj;ratilYessaWkveWa wO  upprskurWviWendurkvrWunaWflutningsgjaldaverWilengdurr30dgum60daga.08. B  gr.erlagttilaWupphafsmarkdrttarvaxtavegnavangreiddraaWflutningsgjaldasemstafar    afendurkvrWunverWigjalddagiaWflutningsgjaldahvortsemtollafgreiWslahafifariWfram   meWrafrnumeWaskriflegumhtti.AukYessaerusvolagWartilauknarheimildirtilgjald {  tkuafhlfutollstj;raYegar;skaWerviWverutollvarWautanalmennsafgreiWslutma.0frum nF varpinuerjafnframtaWfinnakvWisemtlaWeraWlagfratextalagannatilskUringarog 9 samrmis.    EkkiergertrWfyriraWkvWifrumvarpsinshafiteljandifjrhagsleghrifrkissj;W.