WPC( ,dD"wotWp eְ.nbw&vEؒNR' \m7]39P'`F߳8驿aB8ҮjOZNjkkۺRW#&*?Y8,&$@=7ww@ei;g׫xNXUsooulK|jF!<܄,Ta臎MéL))ob,B}Vi5tFZ]PMҲ¿RAJW`#?'R?W6]،7s/`e::3TDntgΌv.;0"BY>R;A*$ u0e&B5#׼)dv?M|,GR0t~̮ c4zSj0 mw4^ -9/H 0(w B-Z 0l& 0DHN&&&&& 1(( 0 0 0 0u!! 0ws"s" 0"" 0## 1uL$L$L$L$ B$$$$$$$$$$$$$$$$$ 72&&&& 14&4&4&4&4&4&4&4&4&4&4&4&4&4&4&4&4&4&4&4&4&U:&&&&M''''D''''''(W(&d9 Z6Times New Roman RegularX(y$,..,*TRW6&A4W6&A4 6&A4 6&A4T ? **0?vvbX0#ggdd  8*dd8ISUS,.     ^^` Adobe PDF0W:\WP2000\SKJRI~IZ.WPTW:\WP2000\SkjritunY2k-nytt.wptU\nUrirs?g~U3|x %y_($)Hairline d8DocumentManagement::ModifiedBooleanTRUE(%2$ y!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? :XX0?vvbX0#ggdd  8:dd8ISUS,.     ^^`   :  0  0  (#$  0   > a ',..,XsXXX? ; XXs0?vvbX0#ggdd  ISUS,.   _Ԁ__ ikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.(3 $ y!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? :XX0?vvbX0#ggdd  8:dd8ISUS,.     ^^`   (3 $ y!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? :XX0?vvbX0#ggdd  8:dd8ISUS,.     ^^`   (31$ y!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? :XX0?vvbX0#ggdd  8:dd8ISUS,.     ^^`    d (M0J$2  0  .3  0 ` (O;$0  2#  a  .3  0` (#(#(u$0  0` (#(#` `  2  a  .3  0` (#` (#(`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#3#37=CIQYag1.a.i.(1)(a)(i)1)a) d  g1+,..,XsXXX? ; XXs0?vvbX0#ggdd  ISUS,.   d  ݀qi) gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)4cp Z "Times Regular : e ),..,XsXXX? ; XXs0?vvbX0#ggdd  ISUS,.   _>? Ҁ y!,..,XsXXXTRW6&A4X3' Letter 6&A43'LetterT ? ; XXs0?vvbX0#ggdd  8; dd8ISUS,.     ^^`   _ >?  _ikmo(%03q__  9153.lggjafarYing2022!2023. ( Xingskjal800"2.ml.  2.umrWa.     ;   NefndarlitmeWbreytingartillgu#;  #     umfrumvarptillagaumbreytinguUmsumlgum   vegnafjrlagafyrirriW2023.   X Fr4.minnihlutaefnahags-ogviWskiptanefndar.    4 Kr;nutlugjld.      Fulltrarstj;rnarandstWunnarefnahags-ogviWskiptanefndhafalagtframsameiginlega wO  breytingartillguviWfrumvarpiW.XarerlgWherslaaWverjaalmenningfyrirhrifumverW B  b;lguogvaxtahkkana,annarsvegarmeWauknumstuWningiviWskuldsettheimiligegnum    vaxtab;takerfiWoghinsvegarmeWYvaWfallafrYeirrimikluhkkunkr;nutlugjaldasem   rkisstj;rninleggurtiloglj;steraWkemurverstniWurtekjulgriheimilumlandsinsog {  hefurminnsthriftekjuhstuheimilin.AWaukileggjafulltrarminnihlutanstilrWstafanir nF tekjuhliWrkisfjrmlannasemerutilYessfallnaraWbtaafkomurkissj;Wsogspornagegn 9 Yenslu.    XaWaWverjaalmenningogheimilifyrirefnahagslegumYrengingumttiaWverafor  gangsverkefnistj;rnvaldaYegarkreppiraW.YettasrstaklegaviWumtekjulgarfjlskyldur r ogmeWaltekjufjlskyldur.XvmiWurberfrumvarpiW,aukfjrlagafrumvarpsinssemstefnter e= aWYvaWafgreiWa,ekkimeWsraWaWgerWirnarhafiveriWm;taWarmeWhagYessarah;paaW 0 leiWarlj;si.HgthefWiveriWaWgrpatilannarraaWgerWatilaWdragarverWb;lgusemveltu  meiruafbyrWinniyfirhrritekjuh;pa,einsoghkkunarfjrmagnstekjuskattssemlagter  tilsameiginlegribreytingartillgustj;rnarandstWunnar.XaWermiWuraWslkthafiekki i veriWgertogstyWur4.minnihlutiYvframgangframangreindrarsameiginlegrarbreytingar \4 tillgustj;rnarandstWunnar. '  AWgerWirYguloftslagsmla.     AWgerWirYguloftslagsmlaverWamikilvgarieftirYvsemaWsteWjandiloftslagsv `  verWuralvarlegri.ForgangsrWunfjrmunarkisinsskiptirgrWarlegumliYegarkemuraW S+! rangriYessaribarttu.SamantekiWhafaloftslagsaWgerWirrkisstj;rnarKatrnarJakobs " d;ttursWusturumleitttilYeirrar;trleguniWurstWuaWmilliranna2020og2021j;kst # losungr;Wurhsalofttegundaum3%.XaWsUnirsvarthvtuYaWsemloftslagsrWhefurbent  $ ,aWaWgerWirrkisstj;rnarinnarsu;markvissarogekkisamrmiviWviWvaranirIPCC. !W% Rkisstj;rninvirWistYvalgerlega;frumaWforgangsraWafjrmunumYguloftslags J""& aWgerWaskynsamleganhtt. #' NUtingvilnunumvistvnnakutkja. $ )   KostnaWurrkisinsafvilnunumvegnavistvnnabifreiWahefurnumiWtugummilljarWa v%N!* kr;nasl.r.Efnahags-ogviWskiptanefndkallaWieftirminnisblaWifrfjrmla-ogefnahags A&"+ rWuneytinuumupplUsingarervarWadreifinguvirWisaukaskattsvilnanamismunandiorku  '", gjafaogmismunanditekjutundirvinnusinni152.lggjafarYingi.TalnaggninberameW '#- sraWnUtingvilnanaaukistverulegaeftirYvsemtekjuraukast.XannignUtast47%allra (z$.  9  y_    vilnanafyrirvistvnablaefstutekjutundinniYegarumeinstaklingaeraWrWa,en24% ( YegarumfjlskyldureraWrWa.Lj;sterYvaWvilnuninnUtistmunmeiramlihtekju  h;pumenYeimsemlgritekjurhafa,ogstrWirframkvmdhennarYanniggegnrttltum  umskiptumorkuskiptum. a   XaWermikilvgtaWstuWlaaWYvaWvilnuntilorkuskiptadreifistjafnaraWrartekju T, tundir.AWmati4.minnihlutattuvilnanirYveinnigaWntil;dUrarivistvnnakutkja  einsogmetanbla.AWeflaaWgengiallratekjuh;paaWvistvnumorkugjfumerafarmikil  vgurYtturrttltumumskiptumogtelur4.minnihlutiYvrttaWgeratillgurYessefnis.     GeraverWurennfremurathugasemdirviWaWvilnunarkerfiWtakiekkitillittilmikilvgis  X YessaWfkkablumumferWtilYessaWbregWastviWsvaxandiloftmengunoglagivega K #  kerfiW.AfframleiWsluvistvnnablaskapasttluverts;tsporlktogviWframleiWsluannarra    tkja.EinnigermengunafvldumslitsmalbikiogbldekkjummjgskaWlegheilsuf;lks    ogYverekkin;gaWauWveldakauprafblumeffkkunblaumferWferekkisamhliWa.     0ngildandilgumerekkertsemkemurvegfyriraWeinnogsamieinstaklingurinneWa wO  fjlskyldanUtiheimildinaoft,YannigaWeinneinstaklingureWaeinfjlskyldageturfengiW B  niWurgreiddartluverWarfjrhWirfrrkinuviWkaupfleirieneinnivistvnnibifreiW.    SmuleiWiserekkertsemkemurvegfyriraWeinstaklingareWafjlskyldursemfyrireiga   bifreiWarsemgangafyrirjarWefnaeldsneytinj;tivilnunartilYessaWbtaviWfleirifarartkj {  umheimiliW. nF   0lj;siYessaogandaYessaWvinnaaWrttltumumskiptumogaWfjlgaekkibifreiWum 9 umferWleggur4.minnihlutitilbreytingarmeWYaWaWmarkmiWiaWvilnuninnUtistfyrst  ogfremstYeimsemYurfihenniaWhaldafyrireiginsamgngur.0YvfelstaWeinstaklingar  ogfjlskyldursemeigaenganblnj;tifullrarendurgreiWsluvirWisaukaskatts,enYausem r eigaeinnblfyrir,;hWtegund,nj;tihlfrarendurgreiWslu.Xausemeigafleirieneinnbl e= fyrirnj;tiengrarendurgreiWslu. 0 MetanbifreiWar.    HeimildtilniWurfellingarvirWisaukaskatts,semeraWfinnakvWitilbrWabirgWaXXIV i lgumumvirWisaukaskatt,nr.50/1988,varfyrstbttviWlginmeW10.gr.laganr.69/ \4 2012,entilgangurYessvaraWstyrkjasamkeppnishfniumhverfisvnnabifreiWameWlitla ' eWaengalosunkoltvsUrings.LengivelnutusvonefndartengiltvinnbifreiWarYessararviln  unarsemY;mengaoftkflumviWsparneytinnbensnbl.HmarkvarsettniWurfellingu  gjaldaafslkumbifreiWum,eneftiraW15.000slkarbifreiWarvoruskrWarvarhmarkinunW `  ogniWurfellingugjaldatengiltvinnbifreiWahtt,sbr.7.mgr.kvWistilbrWabirgWaXXIV S+! lagaumvirWisaukaskatt,nr.50/1988.MetanblarhafavalltveriWundanskildirYessum " vilnunumYrttfyriraWveramjgvistvnkutki.0lj;siYessa,ogYessaWniWurgreiWslu # tengiltvinnbifreiWumhefurveriWhtt,leggur4.minnihlutitilaWheimiltverWiaWfella  $ niWurgjldmeWsamahttifyrirmetanbla. !W%   MetanblareruafarvistvnkutkisemnUtaYaraWaukiinnlenteldsneyti.Metanergas J""& semverWurtilviWurWunruslihrlandi,ensjlftergasiWafarfluggr;Wurhsalofttegund, #' munskaWlegrienkoltvsUringureWaalltaW25sinnumskaWlegri.NauWsynlegterYvaW #( brennametanifrekarenaWsleppaYvtandrmsloftiW.AWkeyrametanblerYvum $ ) hverfisvnttvovegu,YvekkiaWeinssniWgengurkumaWurbifreiWarinnarjarWefnaelds v%N!* neyti,heldurbrennirnotkunbifreiWarinnareinnighttulegugasi.FlestirmetanblarerumeW A&"+ tankabWifyrirjarWefnaeldsneytiogmetansemfellurvissulegautanskilgreiningarinnar  '", hreinorkubl.Afturm;tierumetanblarmunumhverfisvnnientengiltvinnblarYarsem '#- hgteraWkeyramargfaltlengrivegalengdmetangasienflestirtengiltvinnblargetaaW (z$. jafnaWikeyrtrafmagni.XereinnigvertaWnefnaaWn;gerafumframmetangasi0slandi ( semverWuraWbrennaogYvertluvertframboWafeldsneytifyrirmetanblasembetravri  aWnUtaheldurenaWsleppaYvtandrmsloftiW.    NUirmetanblareruaWjafnaWitluvert;dUrariennUirrafmagnsblarogYeireruYaraW a aukiekkieinsdUrirogmengandiframleiWslu.EndurgreiWslavegnametanblabUWurYvupp T, hagstWarikost.Kaupmetanblumerg;Workuskiptafjrfestingfyrirlgritekjutundir  semhafaekkirWYvaWkaupanUjarafbla.XessiviWb;terliWurrttltariumskiptum  orkuskiptum.     LagtertilaWbttverWiviWkvWitilbrWabirgWaXXIVlgumumvirWisaukaskatt,nr.  X 50/1988,heimildtilaWfellaniWurvirWisaukaskattviWfyrstusluogendurslumetanbifreiWa, K #  lktogYegarumrafblaogvetnisblaeraWrWa,sbr.1.og2.mgr.kvWisins.Ennfremur    erlagttilaWbttverWifjldatakmrkumviW7.mgr.samhlj;Wafjldatakmrkumvetnis    bifreiWa,Y.e.um15.000kutki.     AWframansgWuvirtuleggur4.minnihlutitileftirfarandi wO    BREYTINGU:    ,1  eftir58.gr.kominUrkafli, BreytinglgumumvirWisaukaskatt,nr.50/1988, meW {  einninUrrigrein,59.gr.,svohlj;Wandi: nF   EftirfarandibreytingarverWakvWitilbrWabirgWaXXIVlgunum: 9  (g00_ikmo"i0J"  i0J+32g  a  .3  Ԉ0    eftirorWinu?rafmagns- 1.mlsl.1.mgr.kemur:metan-.i0J+3X3݌ Ќ  "i0J"  i0JP42g  b  .3  Ԉ0    ViW1.mgr.btasttveirnUirmlsliWir,svohlj;Wandi:SkilyrWifyrirniWurfellinguvirWis  aukaskattssamkvmtkvWiYessueraWkaupandibifreiWarinnareWaaWilisemhanner r _samskattaWur_ԀmeWskv.62.gr.lagaumtekjuskatt,nr.90/2003,eigiekkiaWrabifreiW.X; e= geturkaupandittrttniWurfellinguhelmingsvirWisaukaskattseigihanneWaaWilisem 0 hanner_samskattaWur_ԀmeWnYegareinabifreiW.i0JP4}4݌ Ќ  "i0J"  i0J72g  c  .3  Ԉ0    eftir1.tlul.7.mgr.kemurnUrtluliWur,svohlj;Wandi:Af_metanbifreiW_ԀfrogmeW  sjttavirkadeginstaalmanaksmnaWareftiraWsamtals15.000slkarbifreiWar,sem i notiWhafaYesshttarvilnana,hafaveriWskrWarkutkjaskr.i0J77݌\4 Ќ  "i0J"  i0J92g  d  .3  Ԉ0    eftirorWinu?rafmagns-?1.og2.tlul.8.mgr.kemur:metan-i0J9:݌' Ќ    AlYingi,12.desember2022.  J"S+X;rhildurSunnavarsd;ttir. J"! ;