Besluit van 28 november 2001 tot inwerkingtreding van de uitbreiding van het partnerbegrip voor de (aanvullende) kinderkorting
Staatsblad van het Koninkrijk der Nederlanden
Jaargang 2001
594
Besluit van 28 november 2001 tot inwerkingtreding van de uitbreiding van het partnerbegrip voor de (aanvullende) kinderkorting
Wij Beatrix, bij de gratie Gods, Koningin der Nederlanden, Prinses van Oranje-Nassau, enz. enz. enz.
Op voordracht van de Staatssecretaris van Financiën van 9 november 2001, WDB 2001/603 M;
Gelet op artikel XV, zevende lid, van de Wet van 14 december 2000, Stb. 570, houdende wijziging van de Wet inkomstenbelasting 2001, de Invoeringswet Wet inkomstenbelasting 2001 en enige andere belastingwetten c.a. (Veegwet Wet inkomstenbelasting 2001);
Hebben goedgevonden en verstaan:
onderdelen BNa en BNb van de Wet van 14 december 2000, Stb. 570, houdende wijziging van de Wet inkomstenbelasting 2001, de Invoeringswet Wet inkomstenbelasting 2001 en enige andere belastingwetten c.a. (Veegwet Wet inkomstenbelasting 2001) treden in werking met ingang van 1 januari 2002.
Onze Minister van Financiën is belast met de uitvoering van dit besluit dat met de daarbij behorende nota van toelichting in het Staatsblad zal worden geplaatst.
's-Gravenhage, 28 november 2001
Beatrix
De Staatssecretaris van Financiën, W. J. Bos
Uitgegeven de elfde december 2001
De Minister van Justitie, A. H. Korthals
STB6789
ISSN 0920 - 2064 Sdu Uitgevers 's-Gravenhage 2001 Staatsblad 2001 594 1
NOTA VAN TOELICHTING
In Artikel I, onderdelen BNa en BNb van de Wet van 14 december 2000, Stb. 570, houdende wijziging van de Wet inkomstenbelasting 2001, de Invoeringswet Wet inkomstenbelasting 2001 en enige andere belastingwetten c.a. (Veegwet Wet inkomstenbelasting 2001) wordt een uitbreiding van het partnerbegrip ingevoerd voor de kinderkorting (artikel 8.12 Wet IB 2001) en de aanvullende...
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