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Og 1 YriWja lagi hefur veriW bent  Y leiW aW viWhalda nCverandi kerfi en gera  Yv1 nauWsynlegar endurb%tur til aW b%ta skilvirkni Yess. +FjrmlarWherra hefur lUst huga  ol1ugjaldsleiWinni en nefndin hefur enn ekki skilaW liti. Lj;st er aW ef tekin verWur kv?rWun um aW leggja til aW lagt verWi gjald  ol1una og nCverandi kerfi lagt niWur Y Yarfnast sl1k breyting nokkurs undirbCnings Wur en hCn tekur gildi. Samkv%mt Yessu frumvarpi er einungis veriW aW opna fyrir Yann m?guleika ef tekin verWur kv?rWun um aW leggja  ol1ugjald aW unnt s) aW koma til m;ts viW Y aWila sem samkv%mt nCverandi Yungaskattskerfi eiga aW vera meW ?kum%la og Yyrftu Yv1 aW kaupa s)r ?kum%li eftir aW sl1k kv?rWun um ol1ugjald hefur veriW tekin en er ekki komin til framkv%mda. MiWaW viW verW ?kum%la 1 dag, sem er u.Y.b. 30.000 kr. meW 1setningu og aW rlega s) Y?rf fyrir aW endurnUja 1.000 m%la, mundi kostnaWur vegna Yessarar breytingar vera 22,5 m.kr. 7Athugasemdir viW einstakar greinar frumvarpsins. ă O#Um 1. gr. $Ԍ' ?+0 Yessari grein er opnuW heimild til aW endurgreiWa aWilum ?kum%la sem Yeir hafa keypt  s1Wasta ri fyrir uppt?ku ol1ugjaldskerfis. Alls staWar Yar sem ol1ugjaldiW hefur veriW tekiW upp hefur meW einum eWa ?Wrum h%tti veriW komiW til m;ts viW m%laskylda aWila. K#Um 2. gr. ' ?+Greinin Yarfnast ekki skUringa.